9911796707
TMI Blog1998 (3) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the period November 1987 to October 1992. 2. By show cause notice dated 5-1-1993 the Department alleged suppression by appellants of actual quantity of production of the item by virtue of addition of other ingredients like Musk Bhola, Pondry, Glycerine, Spices, Menthol etc. in the coloured tobacco. It was alleged that during experiments conducted by the officers of Central Excise on 27-7-1991 and 1-8-1991 increase in weight to the extent of 7.47 per cent had been found and this fact had been suppressed by the appellants. 3. The matter was adjudicated by the Collector after considering the assessee s written submissions and their further submissions during personal hearing. Collector stated that the question for determination related ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nthol in liquid form and stored in big size drums for two to three days for absorption of the odour and flavour. Thereafter they are spread on the floor for drying. Thereafter they are mixed with silver leaves and filled in unit containers of different sizes and packed and accounted in R.G. 12 Register. Ld. Advocate contended that the quantity of 3,497 Kgs. of coloured tobacco seized by the officers of the Department on their visit on 27-7-1991 was the coloured tobacco mixed with the compound of chemical, perfumes, menthol etc. kept in big size drums for absorption of odour and flavour. The officers had ingnored the appellants explanation that the weight gain on account of mixing of the said ingredients was only temporary and it will come ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xing of perfumes, menthol etc. on coloured tobacco. Though they had brought the said order of the Tribunal - which had become final - to the notice of the Collector, according to the appellants, the Collector had passed the presently impugned order in utter disregard of the Tribunal s order. Further, Ld. Counsel also contended that the Collector s observation in the impugned order that an experiment was conducted by the officers of the Central Excise on 27-7-1991 and again on 1-8-1991 was factually incorrect inasmuch as that on the said dates though the officers had visited the unit and weighed the moist coloured tobacco mixed with various chemicals and compound of perfumes and menthol kept in drums for absorption of odour/flavour - which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actured branded chewing tobacco from the stage of raw tobacco on account of mixing of other ingredients. The experiments conducted by the officers on 27-7-1991 and 1-8-1991 had shown increase in the weight of coloured tobacco to the extent of 7.47 per cent after the mixing of the ingredients. Further, assessee s representative in statements dated 27-7-1991/28-7-1991 and 1-8-1991 had admitted to the increase. Appellants, inasmuch as they had failed to show the increase in weight in their stock had deliberately suppressed important relevant information. They should also have shown the quantity of the ingredients in columns 12 to 15 of their R.G. 12 Register. He also referred to the impugned order in which the Collector had distinguished the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was purely temporary and the actual weight nearly settled down to the level of the weight of the coloured leaves [Final Order No. A/92/94-NRB, dated 25-1-1994] We find that the Collector has chosen to disregard the above findings of the Tribunal with the unwarranted observation that the same had been arrived at on a hypothetical assumption that there was no weight gain. According to the Collector the pilot experiment conducted earlier had revealed that after allowing dryage weight gain had occurred. The Ld. Counsel had submitted before us that the impugned order is liable to be set aside on the ground of judicial impropriety committed by the Commissioner on this score. This apart, nothing has also been brought to our notice to controve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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