2004 (11) TMI 380

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....oudhary, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in these Appeals filed by M/s. Biswan Tobacco Industries and M/s. Khattri Kimam Co. (P) Ltd., is whether they are liable to pay the Additional Duty of Excise in respect of unbranded chewing tobacco manufactured by them during the period from 2-6-1998 to 30-10-1998 in case of Appellant No. 1 and from 2....

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....fied by Notification No. 18/99-C.E., dated 1-4-1999 by which Notification No. 9/96 was amended to extend the benefit of Additional Duty of Excise to the impugned goods under Notification No. 8/98. He, therefore, contended that no Additional Duty of Excise is payable by the Appellants. 3. Countering the arguments Shri D.N. Choudhary, learned Senior Departmental Representative, submitted that ....