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TMI Blog2007 (1) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri V. Seshagiri Rao, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In the impugned orders, ld. Commissioner demanded a total amount of duty around Rs. 11 crores from the appellants and imposed on them penalties totalling to over the amount of duty. 2. After examining the records and hearing both sides, we find that, during the period of dispute, the appellants wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stributors were prohibited from selling the garments in retail at prices lesser than the MRP printed on the packing material. The Department took the view that, in the above activity manufacture in terms of Note 4 to Chapters 61 and 62 of the CETA Schedule was involved and accordingly the above clearance of the goods was held to be dutiable. Hence the above demand. 3. After hearing both side ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... second-hand cartons were used for the purpose. Hence, prima facie, the appellants cannot be held to have indulged in 'labelling' or 'relabelling' as envisaged under the Chapter Note. Further, in the absence of evidence of bulk pack satisfying its requirements under the Standards of Weights and Measures Act, it is impossible to conceive the idea of 're-packing' as envisaged under the Chapter Note. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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