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TMI Blog2018 (3) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... the Adjudicating Authority to take chemical examiner’s report and apply it to the facts and provisions of law and the entries in the Central Excise Tariff and decide classification of the goods - appeal dismissed - decided against Revenue. - CROSS Application No. E/CROSS/104/2012, APPEAL No. E/132/2012-EX [DB] - FINAL ORDER NO. 70350/2018 - Dated:- 7-12-2017 - MR. Anil Choudhary, Member (Judici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 27.03 lakhs for the period from March, 2010 to January, 2011. The basis for arriving at the opinion that the goods manufactured by the respondents were manufactured tobacco was the communication dated 22.06.2010 issued by the Chemical Examiner who had mentioned that the samples received by him may be considered as manufactured tobacco in reference to Chapter Note 3 to Chapter 24 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken by respondents to present appeal. Aggrieved by the said order, Revenue preferred appeal before this Tribunal. 3. The ground of the appeal preferred by Revenue states that the learned Commissioner (Appeals) has ignored the report of the chemical examiner and that the goods are manufactured tobacco. 4. Heard the learned AR who has presented the grounds of appeal. Heard the learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods. The Original Authority has failed in doing so and he has accepted adjudication by the chemical examiner that the goods were manufactured tobacco. We, therefore, do not find any strength in the grounds raised by Revenue. We uphold the impugned Order-in-Appeal and reject the appeal filed by Revenue. Cross objection also stands disposed of. (Dictated and pronounced in Court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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