2018 (2) TMI 389

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....: Shri Gyanendra Kumar Tripathi, Assistant Commr. (AR) Per: Anil G. Shakkarwar The above stated two appeals are having a common issue of interpretation of 1st proviso to Rule 10 of Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 for different periods and therefore they are taken together for decision. 2. The brief facts of the case are that the appel....

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....turers of notified goods to make the manufacturers of notified goods eligible for abatement under Rule 10 of said Rules. 3. Heard the Learned Counsel for the Appellant. The Learned Counsel has submitted that at several places in the said rules word goods is used in place of notified goods and illustrated the same to the wording in the Rule 9 of said Rules. He has also submitted that if other ....