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TMI Blog2016 (7) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... the said circular as also in terms of the Provisions of Rule 2 (1) (i) of the Standards of Weight and Measures (Packaged Commodities) Rules, 1977. It is a well settled law that Revenue cannot argue against the circulars issued by the Board. The variation in the weight of cement to the extent of around 1%, while filling the cement bags of 50 kgs is permissible in terms of the standards of weights and measures (Packaged Commodities Rules, 1997) and the duty in respect of excess quantity cannot be sustained. - Decided in favor of assessee. - Appeal No. E/730/2009-EX[DB] - Final Order No. 52387/2016 - Dated:- 29-6-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri R.K. Manjhi, DR for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le and of the weight on the weighing scale (installed near Roto Packer Machine) on the basis of Nozzle wise hourly weight entered in the BIS registers. On examination of above records, it was observed that on average basis each time they had filled excess quantity of Net Mass of Cement more than 50 kg in the bags than the declared standard net quantity of 50 kg per bag shown as clearance in their statutory records. Evidently, the assessee has paid Central Excise Duty on the Standard Net Weight, i.e., 50 kg per bag and the remaining quantity over and above of 50 kg has been cleared clandestinely without payment of Central Excise duty leviable thereon. 4. Thereafter, statements of various authorized representatives were recorded and it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned. As per Standard of Weights and Measures (Packaged Commodity) Rules, 1977, cement is required to be packed in bags containing 50 kgs. Generally, bagging in cement factories is done by automatic filling machines, adjusted to pack 50 kg in a bag. However, some times, the actual quantity filled in a bag may be little more or less than 50 kg due to the inherent nature of product and the quality of machines. Due to these reasons, the Standard of Weights and Measures (Packaged Commodity) Rules, 1977 provides for 1% variation (excess or short) for cement bags of 50 kgs. Therefore, it has been decided that same practice of variation (1%) should be allowed for cement filled in bags for the purpose of levy of central excise duty. Pending disputes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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