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    The respondent stands registered under the Central Excise Act, 1944 (for short, "the Act") for manufacture of food flavours falling under Sub Heading No. of the Central Excise Tariff since 1994 and holds the Central Excise Registration Certifie No. 8/94. Food flavours manufactured by the respondent have been always cleared on payment of central excise duty. As a procedure, the ...

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    Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than goods specified in Annexure appended hereto, and cleared from a unit loed in the state of Jammu and Kashmir, from so much of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts as

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