2001 (2) TMI 211

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....ssued 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 biries. The notice was issu....