2003 (3) TMI 208

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....[Order per : G.A. Brahma Deva, Member (J)]. - These are fourteen (14) appeals filed by Revenue with reference to the respective impugned orders, involving common issue and therefore, they are taken together and are being disposed of by this common order. 2. When these matters were called, none appeared on behalf of the Respondents. However, there was a request for an adjournment. On going throu....

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....g authorities as per their respective orders. Aggrieved by the said orders the assessees filed appeals before the Commissioner of Customs and Central Excise (Appeals), Hyderabad. The Commissioner (Appeals) had allowed the appeals. Hence these appeals, filed by Revenue. 4. The Commissioner (Appeals) has observed in the impugned order that the flavoured tobacco is not sold in the market and is on....

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....s relied upon the decision of the Tribunal in the case of Dariwal Tobacco Products Ltd. v. CCE, Hyderabad reported in 2002 (139) E.L.T. 356 (Tri. - Che.) and especifically they relied upon the relevant extract of the judgment which is as under - "Demand - Intermediate product - Duty demanded on Chewing Tobacco/zarda arising during the intermediate stage alleging that the same was captively used....