2008 (7) TMI 728

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..... es of Cosmetics weighing less than 10 gms, even though contained in multi-pack sachets, would be exempt under Rule 34(b) ibid. from the requirement of declaration of MRP and thereby from the application of Section 4A of the Central Excise Act - as the subject goods (glues) are required under the Standards of Weights and Measures Act, 1976 to be sold by weight and, by reason thereof, the goods in t .....

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..... ise Act and the original authority accepted that proposal and confirmed demand of differential duty of Rs. 53,500/- against the assessee. The impugned order was passed by the Commissioner (Appeals) setting aside the order of the lower authority. Hence the present appeal of the Revenue. 2. After hearing the learned SDR for the appellant and the learned Counsel for the respondents, we note that th .....

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..... g the provisions of Section 4A, Rule 34 etc., the Larger Bench held that, as cosmetics were to be sold by weight or volume, quantities of Cosmetics weighing less than 10 gms, even though contained in multi-pack sachets, would be exempt under Rule 34(b) ibid. from the requirement of declaration of MRP and thereby from the application of Section 4A of the Central Excise Act. The ratio of the Larger .....

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