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TMI Blog2017 (6) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of Finance (D.R.) letter F.No. 4/7/2005-CX-I dated-31/03/2005 clarified that the standard units of quantity mentioned in the Central Excise tariff have not been made mandatory - penalty set aside - appeal dismissed - decided against Revenue. - Excise Appeal No.597/2008 - FO/75735/2017 - Dated:- 13-1-2017 - Shri P. K. Choudhary, Judicial Member Sri S. Mukhopadhyay, Supdt. (A.R.) For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t henceforth, the respondent would show the unit of quantity as Kg in their records. The Respondent assesse filed appeal before the Commissioner (Appeal) against such directions. By the impugned order, the Commissioner (Appeal) allowed the appeal filed by the Respondent. Hence, Revenue has preferred the present appeal. 3. Heard the Ld. A.R. for the Appellant Revenue and Dr. Samir Chakraborty, L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sold in the market in pieces and sets. It is observed that the respondent has to comply with the provisions of standards of weights and measures Rules. The Ld. Sr. Advocate referred to various circulars issued by the CBEC. CBEC by Ministry of Finance (D.R.) letter F.No.4/7/2005-CX-I dated-31/03/2005 clarified that the standard units of quantity mentioned in the Central Excise tariff have not bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration of quantity in terms of the said units of quantity in the bill of entry/shipping bill has not yet been made mandatory. 4. Requests have been received from Trade that sufficient time may be granted to generate excise documents incorporating the new tariff items as per 8-Digit Central Excise Tariff. As this has a bearing on filing of returns, accounting of revenue and capturing of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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