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TMI Blog2009 (3) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... (J)]. None present for the appellant. It was stated by the Ld. DR in the course of hearing that the appellant was given an opportunity by the Court on the last occasion i.e. on 23-2-09 to satisfy the Bench in respect of its appeal. For that reason, the matter was adjourned to 23-3-09. Noticing that the appellant has no concern to pursue its remedy, we dispose of the matter exparte as stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Standard of Weight Measures Package Commodity Rules, 1977 and whether valuation could be done under Section 4 of the Central Excise Act, 1944. Rule 34(b) of the Standards of Weights Measures Package Commodity Rules, 1994 states that nothing contained in these Rules shall apply to any package containing a commodity if the net weight or measurer of the commodity is 10gms. ten milliliters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption clause under Rule 34(b) would apply if the commodity is sold by weight and measure and net weight of the commodity packed as 10 gms or less. The Board s circular No. 625-16-2002-CX., dt. 28-2-02 has clarified that in respect of all the goods (whether notified under Section 4A or not) where there is no statutory requirement to print/declare the retail sale price on the packages under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds of Weights Measures (Packaged Commodities) Rules, 1977 when weight of the contents is clearly printed on each packet and the same is 2 gms when words not for sale are also printed on each packet, implying that the goods are not for sale. 4. In view of the above discussion, the matter is remanded to the Commissioner (Appeals) for de novo examination in the light of the Hon ble Supreme Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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