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TMI Blog2009 (9) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. S/Shri Vevek Kohli and Ashwani Sharma, Advocates, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Revenue is on a limited issue as to whether chewing tobacco contained in 5 gms and 9 gms pouches sold in convenient bulk packs shall attract duty under Section 4A of Central Excise Act, 1944. Pleading of Revenue is that once the bulk pack is cleared irrespective of its contents be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... selling chewing tobacco in pouches of 5 gms, 9 gms, 10 gms and 25 gms and the department has no ol4ection whatsoever on the assessments in respect of pouches of chewing tobacco containing 10 gms and 25 gms and the dispute is only confined to 5 gms and 9 gms pouches of chewing tobacco. Thus it appears that the weight is the only differentiating criterion between the various sizes of pouches. Moreo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that it is not required under the SWM Act and SWM Rules made thereunder to affix the MRP on the subject product and in view of Board's Circular No. 625/16/2002-CX dated 28-2-2002. 1 conclude that voluntarily affixing MRP which is not statutorily required would not bring the goods in question in the ambit of Section 4A of the Act." 2. According to the proposition of law stated by the learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of Hon'ble High Court of Madras in the case of Varnica Herbs v. CBEC New Delhi reported in 2004(163) E.L.T. 160 (Mad.) to contend so. 4. Heard both sides. We were under the impression at the first instance that factual evidence of Weights and Measures shall be relevant for the case. After hearing the learned Counsel for the respondent and also upon examination of facts elaborately d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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