2007 (5) TMI 67

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... /2006-Mum. - Final Order No. A/409/2007-WZB/C-I/(EB) - Dated:- 28-5-2007 - [Order per : Jyoti Balasundaram,. Vice-President]. - The issue in dispute in the present appeal is whether the appellants herein are required to discharge duty in terms of Sec. 4 of Central Excise Act read with Notification No. 3/2001- C.E., dated 1-3-2001 or whether payment of duty in terms of Sec. 4A by discharging cen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... heard both sides. The packages of the goods do not contain any marking unambiguously indicating that the goods have been specially packed for the exclusive use of any industry. Therefore, the goods cannot be treated as exempted from the provisions of the Packaged Commodity Rules even if the statement of the officers of the appellants establishes that the goods were exclusively for use in the hote .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X