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2008 (1) TMI 318 - HIGH COURT KARNATAKAPetitioner is a manufacturer of Pan Masala containing tobacco – revenue stating that the petitioner has not accepted the duty at higher rate as demanded, sealed the twelve packing machines – petitioner plea is that department have not disclosed as to under which provision of law the authorities have initiated proceedings and seized the machines - without expressing any opinion on merits and demerits of the case revenue is directed to consider the reply submitted by the petitioner as per law
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