1999 (4) TMI 233

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..... spondent. [Order per : Gowri Shankar, Member (T)]. Applications are for waiver of duty totalling Rs. 4.90 lakhs approximately and penalty Rs. 2 lakhs. 2. Advocate for the applicants says that the applicant manufactures panmasala classifiable under Heading 2106.00. One of the ingredients is tobacco which the applicant received and thereafter seives and flavours. To this plain tobacco th .....

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..... Additional duty is 10% of the basic duty and since basic duty is exempted no additional duty is payable. 3. The Departmental Representative relies on the finding of the Commissioner that duty paid on clearances of the mixture receipt shows the marketability of the product. She contends that the judgment of the Supreme Court in the State of Madras v. Bell Mark Tobacco Co. [1967 (19) STC 129] rela .....

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..... ce that these were not on sale. Prima facie the contention that exemption from additional duty is available is also not acceptable. Notification prima facie again levied independent, and not connected with levy of basic duty. Taking into account all these aspects, we direct to the applicant to deposit Rs. 2.5 lakhs within two months upon which we waive deposit of remaining duty and penalty and sta .....

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