2016 (5) TMI 1429

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....rma, Advocate   For the Respondent: Shri M.P. Sharma, Authorized Representative (DR) ORDER These two appeals dealing with the identical issues by the same appellant are taken up together for disposal. The issue in brief is that the appellants are engaged n the manufacture of Chewing Tobacco liable to excise duty. They are working under a scheme in terms of Chewing Tobacco and Un-manu....

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....onth upto date of payment. In one case he also imposed penalty of Rs. 1,00,000/- on the appellant. 2. The learned Counsel for the appellant stated that in terms of the above Rules they have to pay duty by the 5th of every month in respect of liability for the said month. In other words, they have to discharge duty liability in advance. However, in the facts of the present case during the period....