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2013 (11) TMI 1201 - CESTAT AHMEDABADApplicability of Rule 9 of Pan Masala Packing Machines Rules - Differential Duty – Waiver of Pre-deposit – Held that:- we are unable to go into the merits of the arguments made by both sides as regards applicability of Rule 9 and proviso thereof of PMPM Rules to the case, for the reason that constitutional validity of these rules is under challenge before Hon'ble Apex Court - the extended period for demanding duty under Rule 9 of PMPM Rules, prima facie, does not arise - At the same time, the show cause notice which is issued in August 2012, also covers the period which is within limitation - since the demand within the limitation period needs to be considered from various angles and more specifically regarding the merit, it would be appropriate to put some conditions for hearing and disposing the appeals on merits – Appellant was directed to submit an amount of Rupees One Crore as Pre-deposit – Upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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