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<h1>The Supreme Court dismissed the review petitions after finding no merit in the related documents.</h1> The Supreme Court dismissed the review petitions after finding no merit in the related documents. - 2015 (321) E.L.T. A141 (SC) Compounded levy scheme - manufacture of pan masala / pan masala containing tobacco commonly known as gutkha - Interpretation of Statute - Whether or not Notification No. 42/2008-C.E. superseded the Notification No. 38/2007-C.E. by implication or both the Not ifications were simultaneously operating during the period - Supreme Court after going through the review petition filed against the decision of [2015 (10) TMI 424 - SUPREME COURT] did not found any merit in the petition. The original petition was filed against the decision of Tribunal [2013 (9) TMI 539 - CESTAT NEW DELHI]; wherein Tribunal held that assessee-appellant-respondent were liable to pay differential of excise duty based upon different rates in excise duty on account of enhancement of rate of excise duty; however, Tribunal waived the penalty. Title: Supreme Court dismisses review petitionsCitation: 2015 (10) TMI 1042 - SCJudges: B. Lokur and C. Nagappan, JJ.Summary: The Supreme Court reviewed the petitions and related documents, finding no merit in the review petitions, which were subsequently dismissed.