TaxTMI 
TaxTMI 
1980 (12) TMI 185
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....e two appeals dated 1st October, 1980 filed by K.S. Subbiah & Co. (India) Pvt. Ltd., Bangalore, against orders Nos. 9/80, dated 2-7-1980 and 18/80, dated 3-9-1980 passed by the Collector of Central Excise, Bangalore. Since the issue involved in both the appeals is common, this consolidated order is being passed to cover both the appeals. 2. The appellants who are L-5 dealers in unmanufactu....
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....en given due consideration, he particularly emphasised that the entire tobacco stored and processed in the L-5 premises of the appellants was meant for export and since the foreign (UK) buyers were very particular about the moisture content, it became absolutely necessary for the appellants to condition the unmanufactured tobacco before export, to the requisite level of moisture required by the bu....
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....her the wet weather respectively, and 2% of loss in the second order. 9. The Board finds that the Collector has followed a "rule of thumb" method in allowing the losses. 10. The appellants have emphasised from the very beginning that in these cases, as per specification of the foreign buyers, it was necessary for them to condition the resultants of processing carried out on VFC unm....
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....y also need being enquired into in a manner deserving of their merits. 13. These are matters of detail which the Board as an appellate authority is not expected to go into. 14. However, on a consideration of the totality of the circumstances, facts and submissions made in the case, the Board feels that sufficient opportunity has not been given to the appellants to present their cas....