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TMI Blog2019 (1) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the lower authority which, according to us, is not proper - We also take note of the pleading that MRP comes into the picture only after the gloves are sterilized and repacked - matter requires to be re-adjudicated by the adjudicating authority - appeal allowed by way of remand. - Appeal Nos.: C/40267, 40268 & 40270/2013 - Final Order No. 43181-43183/2018 - Dated:- 6-12-2018 - Shri Madhu Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had not disputed the same before the adjudicating authority. 2.2 The facts in brief, as submitted by the Ld. Advocate, are as under : (i) The appellant imported a consignment of rubber gloves from Sri Lanka and filed Bills of Entry No. 6356336, 6563293 and 7512970 dated 26.03.2012, 10.04.2012 and 27.07.2012 respectively. (ii) The appellant was orally directed by the Assistant Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otest and submitted a letter dated 23.04.2012 in protest thereof. 2.3 He further contended that the appellant had imported gloves in bulk which are subject to sterilization and repacking in small quantities for retail sale and it is only at that stage that the marking of Maximum Retail Price (MRP) is required. For this reason, he submitted that the provisions of Chapter II of the Legal Metrolog ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial on the part of the Revenue that the MRP is marked only when the gloves are sterilized and repacked in small quantities for retail sale. We find that on an identical circumstance, the Hon ble High Court has held that the lower authorities had erred by declining to entertain the appeal, directed that the appeal be decided on merits by the Commissioner (Appeals) in accordance with Rule 10 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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