Misdeclaration of Pan Masala Machines Leads to Different Consequences Under 7th Proviso to Rule 9 of 2008 Rules.

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....Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - The 7th proviso to Rule 9 of the Rules cannot be read in a manner to say that a manufacturer who declared the number of machines by filing necessary declaration and a manufacturer who misdeclared the number of machines are liable for same treatment - AT....