2005 (11) TMI 304

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..... t, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. After dispensing with the condition of pre-deposit of duty and penalty, we take up the appeals itself with the consent of both the sides. 2. After hearing Shri H.G. Dharmadhikari Shri Balbir Singh appearing for the appellant Shri S.S. Bhagat (SDR) appearing for the Revenue, we find that the issue involved in the .....

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..... kages as per the Standards of Weights Measures Act, 1976 or in or rules made therein or other law for the time being in force provisions of Section 4A will not be applicable. Our contention has also been drawn to an opinion given by Assistant Controller of Legal Metrology vide his letter dated 1-2-2002 clarifying that packages of 12 vails further packed in paper cartons were wholesale packages a .....

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