2015 (10) TMI 424 - SCH - Central Excise

Compounded levy scheme - manufacture of pan masala / pan masala containing tobacco commonly known as gutkha - Whether or not Notification No. 42/2008-C.E. superseded the Notification No. 38/2007-C.E. by implication or both the Not ifications were simultaneously operating during the period - Supreme Court after hearing the parties and condoning the delay found no merit in the appeal of assessee and hence dismissed the appeal. The appeal was filed against the decision of Tribunal 2013 (9) TMI 539 - CESTAT NEW DELHI ; wherein Tribunal held that assessee-appellant-respondent were liable to pay differential of excise duty based upon different rates in excise duty on account of enhancement of rate of excise duty; however, it waived the penalty imposed.