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TMI Blog1980 (12) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... ers Nos. 9/80, dated 2-7-1980 and 18/80, dated 3-9-1980 passed by the Collector of Central Excise, Bangalore. Since the issue involved in both the appeals is common, this consolidated order is being passed to cover both the appeals. 2. The appellants who are L-5 dealers in unmanufactured tobacco, had processed VFC unmanufactured tobacco in their bonded warehouse. 3. In the first case covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants was meant for export and since the foreign (UK) buyers were very particular about the moisture content, it became absolutely necessary for the appellants to condition the unmanufactured tobacco before export, to the requisite level of moisture required by the buyers (which was 10.5% for lamina and 8% in Steems respectively). 5. It was this reduction in moisture content in the to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... method in allowing the losses. 10. The appellants have emphasised from the very beginning that in these cases, as per specification of the foreign buyers, it was necessary for them to condition the resultants of processing carried out on VFC unmanufactured tobacco in their bonded warehouse to bring moisture content in the tobacco to the desired level. 11. In the type of processing carried ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to go into. 14. However, on a consideration of the totality of the circumstances, facts and submissions made in the case, the Board feels that sufficient opportunity has not been given to the appellants to present their case and defend themselves, particularly in view of the very large amount of revenue involved. 15. In the circumstances the Board finds that the two matters under appeal sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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