1999 (4) TMI 209

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.... R.C. Gupta, Advocate, for the Respondents. [Order per : S.S. Kang, Member (J)]. -  The Revenue has filed this appeal against the order-in- original passed by the Collector of Central Excise, Meerut. 2. In the impugned order the Collector of Central Excise held that the Kraft Paper manufactured by the respondents contains more than 75% of bagasse pulp in total quantity of pulp. Hence ....

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.... for arriving at percentage of bagasse pulp to show the bagasse pulp is in excess of 75% by weight of the pulp. They relied upon the Trade Notice No. 7/8 issued by the Central Excise Collectorate, Meerut which lays down that percentage of bagasse would be determined on the basis of pulp alone. The Revenue also pleaded that some inadmissible deductions from the total weight of paper on ground of mo....

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....llows : Year Kraft Paper Kraft Pulp after giving Benefit @ 8% Bagasse Consumed Bagasse % in Pulp @ 29 % % of Bagasse Pulpin Kraft Paper 87-88 1789-004 1645.88 4292.227 1244-746 75.62% 88-89 2836-969 2610.01 6784-239 1967-429 75.38% 89-90 2735-186 2516.37 6566.863 1904-390 75.68% 90-91  2894.99 2894.99 7946-990 2304-627 79.60%           &....