2000 (8) TMI 644

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....espondent. [Order]. - The Revenue has filed the present appeal being aggrieved with the order passed by the Commissioner (Appeals). 2. On 19-3-1991 Superintendent visited the respondents' factory and drew 7 samples. Out of 7 samples 4 were found to be tea-waste on mutual examination. Three were sent for chemical test to find out as to whether the goods were tea waste as per Tea Waste (Con....

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.... appeal against the above order set aside the order of the Asstt. Commissioner. 4. I have heard Shri V.K. Chaturvedi, ld. SDR for the Revenue and Shri Amalendu Chakraborty, ld. Consultant for the respondents. 5. The Commissioner (Appeals) in her impugned order has observed as under :- "Secondly, tea waste is defined in the Tea Waste (Control) Order of 1959 and Chemical Examiner's repo....