2015 (10) TMI 1963

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....er (T) Shri Abhisek Anand & Gopal Das, Advocates, for the Appellant. Shri K. Chowdhury, Supdt. (AR), for the Respondent. ORDER These four Applications have been filed seeking waiver of pre-deposit of total amount of Rs. 12.19 crores and equal amount of penalty imposed under Rule 18 of the Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determinations And Collectio....

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....t reasoning. He submits that the learned adjudicating authority observed that in the event a single track machine is able to deliver products equal to the capacity of a double track machine then the single track machine should be considered as a double track machine and the rate of duty be applicable accordingly. 4. Heard both sides and perused the record. 5. Both sides agree that ....