9911796707
TMI Blog2014 (5) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... this writ petition by directing that in case the petitioner files the appeal within three weeks before the CESTAT along with an application for waiver of pre–deposit under section 35 F of the Central Excise Act, 1944, the demands and penalties raised in the order in original shall remain stayed till the disposal of the said application under section 35 F by the Tribunal - Conditional stay granted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of duty on the final p roduct on the ground that it does not contain more than 15 % of betel nut by weight. On the other hand the decision of the Commissioner of Central Excise which is impugned indicates that one of the samples taken from the petitioner and which was tested at the Central Revenue s Control Lab indicated the content of betel nut to be in excess of 15% by weight and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the sample marked S 4 and 9.8% in the sample marked S IV. It is, however, pertinent to note that test report is subsequent to the order in original passed by the Commissioner of Central Excise which is impugned herein. The learned counsel for the respondent points out that the samples had been sent for testing by the petitioner subsequent to the said order in original. We have only indic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner that initially the sample taken on 10.02.2011 were sent for testing to Sri Ram Institute of Industrial Research and the said Institute has submitted a report . the details of which are given on page 249 of the paper book. That report has, however, not been made available to the petitioner and the petitioner verily believes that the said report is in favour of the petitioner. Any how, such a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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