2009 (7) TMI 379

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....earing both sides, I find that the appellants who are engaged in manufacture of Pan Masala falling under Chapter 44, were required to pay the duty under Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008, issued vide Notification No. 30/2008-C.E. (N.T.), dated 1-7-08. As per Section 10 of the said Notification, the manufacturer claiming abatement of duty for no....