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TMI Blog2013 (10) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... Patel, Advocate For the Respondent : Shri S.K. Mall, AR ORDER Per: Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of duty amount of Rs. 1,65,32,745/-, interest thereof and equivalent penalty imposed. 2. The above said amounts have been confirmed by the adjudicating authority as differential duty on the final product i.e. Tooth Brushes manufactured and cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 (215) ELT 327 (SC). He would read out the ratio laid down by the Apex Court in Para 26 of the said judgment. He would also submit that the said decision was followed by the various Benches of the Tribunal in the case of Mistair Health & Hygiene (P) Limited 2010 (256) ELT 422 (Tri. Mum.), KLM Pack - 2011 (267) ELT 278 (Tri. Chennai), Chordiya Food Products Limited - 2011 (272) ELT 378 (Tri. Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is his submission that Apex Court has held that MTNL and BSNL are considered as retail consumers and duty was directed to be discharged under the provisions of Section 4A of Central Excise Act, 1944. He would also submit that the purchaser of Tooth Brushes from the appellant has not used the same but has given as a free distribution, which is not disputed. It is also his submission that the Apex C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llegations and reading the provisions of Rule 2A and 3 of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977, we find that these provisions will be applicable only for packages intended for retail sale. Prima facie, bulk pack of the Tooth Brushes which are cleared by the appellant for M/s. Hindustan Unilever, cannot be considered as for retail sale, as the Hindustan Unilever is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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