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2015 (10) TMI 1042 - SCH - Central ExciseCompounded 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containing tobacco commonly known as gutkha - Interpretation of Statute - Whether or not Notification No. 42/2008-C.E. superseded the Notification No. 38/2007-C.E. by implication or both the Not ifications were simultaneously operating during the period - Supreme Court after going through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.
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