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TMI Blog2018 (8) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... in the ambit of definition of 'pre-packaged commodity' given under section 2(l) of the Act. When it is evident, apart from the fact that the learned Additional Solicitor General also admitted to the position, that the authorities will consider each and every case on its own merits and in accordance with law, there need not be any apprehension in the minds of the petitioners as though the respondents have pre-determined the matter as per the stand taken in their counter affidavits. Since the learned Additional Solicitor General has given such assurance before this Court that the individual case will be dealt with separately on its own merits and in accordance with law uninfluenced by any of the observations made or stand taken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the records of the clarification bearing No.WM-10 (54)/2015 and dated 05.01.2016 issued by the Respondent No.3 and quash the same as being issued in excess of jurisdiction and in violation of the principles of natural justice. (iii) W.P.No.28164 of 2017 is filed to issue a Writ of Certiorarified Mandamus to call for the records of the Circular bearing F.No.6/3/2015-CX-1 dated 04.04.2016 issued by the Respondent No.1 along with enclosure bearing No.WM-10(54)/2015 dated 05.01.2016 issued by the Respondent No.3 and quash the same and forbear the Respondents Nos.1 and 2, their agents, representatives, servants and officers from charging excise duty under Section 4A of the Excise Act from the petitioner basing on such impugned Circular alon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue was referred to Ministry of Consumer Affairs, Legal Metrology Division and the reply dated 05.01.2016 received on such reference is enclosed for information. The 3rd respondent through the said proceedings dated 05.01.2016 informed the 1st respondent that the commodity consisting of tyre, tubes or tyre, tube flaps in the form of a package may be considered as a pre-packaged commodity, if it falls in the ambit of the definition of 'pre-packaged commodity' given under section 2(l) of the Act. This communication dated 05.01.2016 was enclosed with the communication of the 1st respondent dated 04.04.2016 sent to the said Association. These two proceedings are now under challenge in these writ petitions. 3. Heard Mr.C.Natarajan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers in all these cases fairly submitted that if the authorities are to consider and decide each case on its own merits and in accordance with law, uninfluenced by the stand taken in their pleadings before this Court, they may not have any objection for such authority in doing such exercise. 6. Perusal of the impugned orders would also show that the respondents 1 and 3 have not stated anything more than extracting the relevant provision of law, namely, definition of pre-packaged commodity , as defined under section 2(l) of Legal Metrology Act, 2009, and also to indicate that the commodity consisting of tyre, tube or tyre, tube and flaps in the form of package may be considered as 'pre-packaged commodity', if it falls in the ambit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment of Revenue, Ministry of Finance New Delhi. Subject : Excise duty on sale of Tyres, Tubes Flaps-regd. Sir, The undersigned is directed to refer to your letter No.6/3/2015-CX.1 dated 6.11.29015 on the above cited subject and to state that the term pre-packaged commodity is defined under section 2(l) of the Legal Metrology Act, 2009, as follows: (l) pre-packaged commodity means a commodity which without the purchaser being present is placed in a package of whatever nature, whether sealed or not, so that the product contained therein has a pre-determined quantity; 2. Therefore, it is to inform that the commodity consisting of tyre, tube or tyre, tube flaps in the form of a package may be considered as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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