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TMI Blog2013 (12) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 (1) TMI 269 - CESTAT, MUMBAI] and ROYS INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., HYDERABAD [2010 (9) TMI 257 - CESTAT, BANGALORE] - the entire issue needs to be gone into detail as regards the definition of net quantity, multi piece package and retail package viz-a-viz a wholesale package, as mentioned in the SWM (Package Commodity) Rules, 1977 - in appellant’s own case, the Tribunal had a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the pet jars cleared by the appellant as retail package and not as wholesale package and appellant is required to discharge the duty liability under Section 4A of the Central Excise Act, 1944 and not under Section 4 of the Central Excise Act, 1944. 3. Learned counsel would take us through the entire order-in-original and also demonstrate before us that the package on which they are discharging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der also brings to retail packages and reiterate the findings of the first appellate authority. It is his submission that the Jars in which the individual packs are marketed should be considered as retail sale. 5. We have considered the submissions made at length by both sides and perused the records. At this juncture, we find that the entire issue needs to be gone into detail as regards the def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case Swan Sweets (supra), the Mumbai Bench held the packages in that case to be wholesale packages. One of the other considerations that weighed with the Bench was that the price was not written on the package. One of the other considerations was that the numbers were not definite which could vary. The Larger Bench cannot sit in judgment over the finding of fact by that Bench. Having determined t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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