2013 (11) TMI 438

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.... Kumar, Advocate For the Respondent: Shri. V.P. Batra, DR ORDER PER: ARCHANA WADHWA; The appellant are engaged in the manufacture of Gutka and branded chewing tobacco and were working under the compound levy scheme. As per the provisions of relevant rules, the duty is required to be deposited by 5th of particular month, in advance. The same was deposited by appellant on 5th March, 2011....