DHARIWAL INDUSTRIES LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) Appellants are an assessee under the Central Excise Act, 1944, for the product Pan Masala/Gulla being cleared by them they were paying duty under Heading 2106.00. They were informed and directed vide dated 12 -12 -2000, by the Central Excise Authorities of Vadodara factory to pay duty under Heading 2404.40 at higher rate.

(2.) The claim of refund was rejected by the Dy. Commissioner on the findings. -

(3.) On hearing both sides and considering the facts it is found -