2015 (10) TMI 1963

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....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 Collection of Duty) Rules, 2010 read with Section 11....

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....cating 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 the facts and circumstances involved in the present....