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TMI Blog2017 (12) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed by the Settlement Commission, but by providing an opportunity of hearing to the appellant, as per law - appeal allowed by way of remand. - Ex. Appeal Nos. 211 of 2010 and Ex. Appeal No. 640 of 2012 - Final Order Nos. 57898 – 57899/2017 - Dated:- 14-11-2017 - Dr. Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. B. L. Narasimhan, Advocate for the Appellant Sh. M. R. Sharma, AR for the Respondent ORDER Per: Justice (Dr.) Satish Chandra These appeals have been filed by the appellant against O-I-O No. 49-52/PKJ/CCE/Adjn/09 dated 04.11.2009; and O-I-O No. 07/2011 dated 21.12.2011 passed by the Commissioner of Central Excise, New Delhi. The period of dispute is April 2006 to March, 2010. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Continental Cement Company vs. UoI -2014 (309) ELT 411 (All.) iii) CCE, Mumbai vs. Air Carrying Corp (I) Pvt. Ltd. -2009 (248) ELT 175 (Bom) iv) Balaji Structural India Ltd. vs. CCE, Raipur (F. Order No. 57776-57777/2017 dt. 10.11.2017) v) Sunrise Food Product vs. CCE, Delhi-2017 (1) TMI-84-CESTAT-DELHI. Lastly, he made a request to set aside the impugned order. 6. On the other hand, ld. AR for the Revenue justified the impugned order. 7. After hearing both the parties and on perusal of record, it appears that for the period under consideration, the Commissioner has relied on the formula prescribed by Shriram Institute for Industrial Research regarding the increasing of the weight by adding the water in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue. This would require exclusion of snuff from the weight of raw tobacco in the sample. Bench notes from process panchnama that at a quantities of raw tobacco and snuff had been originally put in to the product in the ratio of 72:11. Thus, in order to arrive at exact quantities of raw tobacco and snuff, as shown in the test reports, the ratio of tobacco which is 72, in relation to the total quantity of the both tobacco and snuff originally put in, which is 83, has to be taken. Thus applying this ratio to the mean tobacco percentage shown in the Revenue s test reports, the resultant weight of tobacco on dry basis would be as under:- 72+83x64.95 = 56.34 kg. on dry basis. 39. Similarly to arrive at the percentage of snuff cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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