2015 (11) TMI 513

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....er, Authorized Representative (DR) For the Respondent : Shri Rupesh Kumar, Advocate ORDER Per. Ashok Jindal :- Revenue is in appeal. 2. The facts of the case are that the respondent is manufacturer of Pan Masala and Gutkha and paying duty under Pan Masala Packing Machines (Capacity Determination And Collection of Duty) Rules, 2008. During the period May, 2009 to June, 2009, the appellant pai....

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....guments, it was asked from learned AR specifically whether any demand notice has been issued to the respondent for short payment of duty for the period May 2009 to June, 2009. The answer of the learned AR is that no notice of demand/show cause notice was issued to the respondent to demand duty for short payment of duty during the impugned period. As there is no notice of demand/show cause notice h....