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2015 (10) TMI 1794
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....lant : Shri K. S. Gupta, Consultant For the Respondent : Shri Promod Kumar, DR ORDER Per Archana Wadhwa: The appellants are engaged in the manufacture of Gutkha and were working in accordance with the provisions of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 and were discharging their duty liability accordingly. 2. In the month of July, 20....
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....iolation. We find that an identical issue was the subject matter of the Tribunal s decision in the case of Shree Flavours Pvt. Ltd. Vs. CCE, Delhi-IV reported in 2014 (304) ELT 441 (Tribunal-Delhi), wherein by taking note of the earlier decision of the Tribunal in the case of Kaipan Pan Masala Pvt. Ltd. 2012 (285) ELT 296 (Tribunal), it was held that non-deposit of the duty and subsequent non-clai....