2001 (2) TMI 211

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.... the demand for duty issued to the appellant, on biries manufactured by it. The Additional Collector found that the appellant had manufactured and cleared biries without paying the duty on it. 2. I have heard both sides. 3. Notice issued to the appellant was based on the fact that there was a failure to account for about 45866 kg. of tobacco which it issued to the contractor who rolled the b....