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(vii) Another reasoning advanced by the Commissioner, for dropping the demand is that the percentage of variation ranges from 1-3% whereas the maximum permissible error is 9% in respect of cigarettes under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. This finding appears to be misplaced. The Commissioner of Central Excise is not the proper officer under the Standards of Weights and Measures Act. Secondly, neither the Central Excise Act/Rules or the Central Excise Tariff Act, contains a provision to the effect that the provisions contained therein are subject to the provisions of the Standards of Weights and Measures Act. Thirdly, assuming, but not admitting the finding of the Commissioner, it is seen that the Second Schedule to the said Act, provides that the maximum permissible error on net quantities declared by weight of up to 50 Gms, is 9% of declared quantity. That is, the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, provides that the content of tobacco in a cigarette may have a variance of +/- 9% of the declared quantity. A careful scrutiny of the provisions of the rules referred to above, will reveal that Rule 6C provides for declaration of "net quantity, in terms of standard unit of weight or measure contained in the package". It is against this declared quantity that the maximum permissible error is allowed, and has nothing to do with the input-output ratio, which is the basis for the department's case. The Commissioner has failed to appreciate this point. The Commissioner, has also failed to apply the provisions of the Standards of Weights and Measures Act, correctly and erroneously concluded that the allowance of 9% as discussed above is available during the course of manufacture, as against the content of tobacco contained in manufactured-cigarettes. More so, when the assessee has produced no shred of evidence to show that the tobacco contained in the cigarettes manufactured by them during the relevant period was fair in excess of that declared by them.