2015 (10) TMI 1042 - SCH - Central Excise

Compounded levy scheme - manufacture of pan masala / pan masala containing tobacco commonly known as gutkha - Interpretation of Statute - Whether or not Notification No. 42/2008-C.E. superseded the Notification No. 38/2007-C.E. by implication or both the Not ifications were simultaneously operating during the period - Supreme Court after going through the review petition filed against the decision of 2015 (10) TMI 424 - SUPREME COURT did not found any merit in the petition. The original petition 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, Tribunal waived the penalty.

Summary

Title: Supreme Court dismisses review petitions

Citation: 2015 (10) TMI 1042 - SC

Judges: B. Lokur and C. Nagappan, JJ.

Summary: The Supreme Court reviewed the petitions and related documents, finding no merit in the review petitions, which were subsequently dismissed.