9911796707
TMI Blog2012 (7) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... as sought to file any refund claim within limitation – Held that:- Department continues to assess the excise duty under Section 4A and the assessee has no intention to apply for refund for the past period. Thus, it is contended that it has become infractuous after coming into operation Chewing Tobacco & Unmanufactured Tobacco Packing Machines ( Capacity Determination and Collection of Duties) Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wholesale package and merit assessment under Section 4 of the Central Excise Act, 1944. 2. This appeal originated from a letter dated 5.7.2005 sent by Superintendent Central Excise Range 40, Division VIII to the respondent whereby he observed thus:- In your letter under reference you have sought the permission from the Assistant Commissioner,Central Excise,Division VIII, Delhi to henceforth a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 34(b) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 framed under the the Standards of Weights and Measures Act, 1976 and it is obvious that Rule 34(b) comes into play only where packages are bought and sold by weight or measure and not where such deals are struck in numbers. In commodity like yours, the marketing pattern is that the customers buy the goods in numb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intention to apply for refund for the past period. Thus, it is contended that it has become infractuous after coming into operation Chewing Tobacco Unmanufactured Tobacco Packing Machines ( Capacity Determination and Collection of Duties) Rules, 2010 framed under Section 3A of the Central Excise Act, 1944. 4. The aforesaid factual controversy is not controverted by the learned A.R. for the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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