2010 (8) TMI 105

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....Advocate for the petitioner ADARSH KUMAR GOEL, J. 1. This petition seeks quashing of letter dated 9.7.2010 (Annexure P-15) issued by Additional Commissioner (Preventive), Chandigarh and also seeks a direction to the respondents to hold that sachet making machine is not a packing machine as per the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collect....

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....The clarification issued by Deputy Commissioner, Central Excise Division, Sangrur vide C. No. IV(16)30/TECH/ TRDP/U/S3A/SNG/03/10/1821-22 dated 7.4.2010 has already been examined and reviewed by the Commissioner of Central Excise, Chandigarh-II in exercise of the powers conferred under section 35E (2) of the Central Excise Act, 1944 and directions have been issued to the jurisdictional Deputy Comm....