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2009 (5) TMI 91 - CESTAT, DELHIExemption – Chewing tobacco - The appellant firm is a manufacturer of un-branded chewing tobacco and they were availing the benefit of Notification No. 8/2003-C.E., dated 1-3-03 - A new levy on tobacco product was imposed with effect from 1-3-2005 and by a Notification No. 6/2005 dated 1-3-05 - The appellant, entertained a doubt as to whether the new levy shall be applicable to them as they were availing exemption Notification No. 8/03 and they were in correspondence with the Excise authority - It is not the case where the department was kept in darkness by the appellant about the manufacture of unbranded chewing tobacco as they have filed necessary declaration for the purpose of availing the Notification No. 8/2003 - Further, we find that the appellant has been seeking clarification from the department regarding applicability of new levy. Further, on the basis of clarification given during the visit of the officers, they immediately took the registration and paid up dues as per the effective rate of duty applying the notification 6/2005. The Notification No. 6/2005 does not contain any condition that the benefit under the said Notification is available only to a registered unit. - we set aside the demand of duty in excess of the duty payable and paid in terms of Notification No. 6/05
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