1998 (10) TMI 172

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..... he Respondent. [Order Per : Shri P.C. Jain, Member (T)]. -  Shri Vivek Kohli, learned advocate prays for waiver of pre-deposit and stay of recovery of the following amounts duties :- Rs.  6,14,17,770/- Rs.  8,13,34,285/- Rs.  7,93,38,660/- demanded from the three applicants herein in respect of a product which the Revenue classifies as mixture of chewing to .....

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..... g tobacco manufactured and cleared by them on payment of duty. He, therefore, submits that there is a total Revenue neutrality so far as the demand is concerned. There is going to be no gain to the Revenue. He further submits that a similar matter came before the Tribunal in the cases of Rajiv kumar, Dharam Pal & Satpal dealt with by the Tribunal on 25-9-1998 [E/Stay/1960 to 1962/98 in A. Nos. E/2 .....

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..... aid tobacco itself becomes branded and hence duty would be correctly leviable. 3. We have carefully considered the pleas advanced from both sides. We are inclined to agree with the submission of the learned advocate for the applicants that the facts and circumstances of this case are similar to the facts and circumstances in the case of Rajiv Kumar, Dharam pal & Satpal, supra in which uncond .....

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