2023 (2) TMI 1204

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....ecisions)<br>Dated:- 17-2-2023<br>Civil Appeal No. 1251 of 2023 @ D. No. 4508/2023) - -<br>Central Excise<br>M.R. Shah And C.T. Ravikumar, JJ. For the Appellant : Mr. N. Venkatraman, A.S.G., Mr. Mu....

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....rt "the Tribunal") and the reasoning given and, more particularly, the fact that the Revenue failed to establish and prove that the product in question was chewing tobacco, we see no reason to interfe....