TIRUPATI CIGARETTES LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides.

(2.) APPELLANTS filed this appeal against the order -in -appeal passed by the Commissioner (Appeals).

(3.) THE contention of the appellants is that during the period in dispute, the appellants were regularly filing the declaration in respect of their input -output ratio. The declaration was in respect of quantity of cut tobacco used in the number of cigarettes. The appellants pointed out the declaration filed on 1st December 1992 showing that out of 1 Kg. of cut tobacco 1150 cigarettes are to be manufactured. The appellants also submitted that a pilot experiment conducted by the Revenue authority every year in respect of input output ratio of cut tobacco used in the number of Cigarettes which is the same as declared by the appellants. The pilot experiments always were inconformity with the declaration made by the appellants. The appellants produced a copy of such pilot list conducted on 23.9.1995, which shows that out of 1 Kg. of cut tobacco, 1045 cigarettes were manufactured. The contention of the appellants is that the weight of the manufactured cigarettes is not the norm declared by the appellants in respect of the used input cut tobacco. The norm declared by the appellants is always the use of 1 Kg. of cut tobacco in the number of cigarettes. The contention of the appellants is that, in this situation, the demand confirmed on the basis on taking into consideration the weight of tissue papers used in the manufacture of cigarettes is unsustainable. The appellants relied upon the decision of the Tribunal in their own case reported as Commissioner of Central Excise, Allahabad v. Tirupati Cigarettes, reported in to submit that on similar grounds in respect of the same notification where the demand was set aside by the Commissioner (Appeals), was affirmed by the Tribunal.