9911796707
TMI Blog2007 (3) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... , SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. The impugned order has confirmed differential demand of duty of over Rs. 1.7 erores against the appellants and has imposed on them a total penalty of Rs. 17 lakhs. The present application is for waiver of pre-deposit and stay of recovery in respect of the duty and penalty amounts. After examining the records, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Weights and Measures Act, 1976. On the other hand, the assessee would consider each sachet (weight 8 gms. of the commodity) as a retail pack and would claim exemption under Rule 34(1)(b). 2. After hearing both sides and considering this submissions, we find that a learned single judge of the Madras High Court, in the case of the same assessee, held that the mono-cartons would be treated as ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the learned single judge. We have also seen this entry and we find, that cosmetics like hair dye were required, under the Packaged Commodity Rules, to be sold by weight or volume. Learned single judge, however, observed that the hair dye manufactured by the assessee was not required, under the law to be sold by weight or measure. It was on this basis that the benefit of Rule 34(1)(b) was den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record, noted that the pack of 9 gms. was a retail pack liable to be exempted from the operation of the Packaged Commodity Rules by virtue of Rule 34(1)(b) thereof. Learned Counsel has also cited a few decisions of the Tribunal, which followed the Larger Bench decision. On the other hand, learned SDR relies on the Tribunal s decision in Roys Industries Ltd. v. Commissioner of Central Excise (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold in weight or volume. Admittedly, the appellants were selling their product by weight and each sachet cleared by them contained less than 10 gms. of the commodity. Prima facie, on these facts, the appellants can claim exemption of their goods from the operation of the Packaged Commodity Rules as well as exemption from the applicability of Section 4A. 3. In the result, there will be waiver o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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