2002 (11) TMI 379

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..... n, after due hearing both sides, was allowed granting waiver of pre-deposit of duty and cess confirmed in the impugned order. As the issue lies in a short compass, the appeal itself is taken up for final disposal as per law. 2. In the impugned order, the Commissioner (Appeals) has noted the fact that the appellants were receiving rejected Tea under the provisions of Rule 173H of Central Excise R .....

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..... filed before the Commissioner, Shri Ramdoss, Manager has clearly stated that no green leaves were added and there was no process of manufacture. However, despite the affidavit filed, the Commissioner has taken a contrary view. He submits that the Commissioner (Appeals), Cochin, in his Order-in-Appeal No. 258/2002 to 265/2002-C.E., dt. 30-4-2002 has set aside the proceedings initiated for recovery .....

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..... ed for an affidavit from the appellants to state the facts. An affidavit had been filed by the Manager of the appellants company reiterating their please that no fresh green leaves were added and no other manufacturing process was carried out. However, the Commissioner has proceeded on the basis of records which has not been disclosed to the appellants. There is clear violation of the Principles o .....

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