2010 (11) TMI 321

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..... the appellate authority or the adjudicating authority to apply its own mind for finding that how much duty should be charged in a given case under the rules - Consider Rule-8 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty), Rules, 2008, independently, as per the rules and not merely on the clarification issued by the Govt. of India in this regard - Accordingly t .....

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..... ch the writ petition is not maintainable, though the amendment application for challenging the said order has also been moved. 3. Mr. Asit Srivastava, holding brief of Mr. Akhilesh Kalra, learned counsel for the petitioner, though does not dispute that against the final order appeal lies but says, that in view of the clarification issued by the Government of India with respect to the first p .....

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..... ity, dispose of the writ petition with the direction that the petitioner may file appeal under Section 35-B of the Central Excise Act, 1944 and also may file an application for stay and if any such application is filed, the same shall be considered forthwith without any delay in accordance with rules. 6. We further direct that the appellate authority shall consider the case of the petitioner .....

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