2010 (3) TMI 629

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....nager, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal of the Revenue is directed against the appellate Commissioner's order upholding the order of adjudication passed by the Deputy Commissioner. Both the lower authorities rejected the proposal as contained in the show-cause notice for assessment of the subject goods in terms of Section 4A of the Central Excise Act. They ....

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....odity sold to an intermediary in bulk to enable such intermediary to sell, distribute or deliver such commodity to consumer in similar quantities; (iii) Packages containing ten or more than ten retail packages, provided that the retail packages are labelled as required under the rules. The learned SDR submits that the appellant has no case that the third condition was not satisfied by the respon....

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....nd to state that the sub clauses under clause (x) of Rule 2 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 relating to the definition of "Wholesale package" are to be read independently and not in conjunction." The learned consultant has also cited decisions of this Tribunal such as CCE, Chennai v. Anabond Ltd., 2009 (234) E.L.T. 481 (Tri.-Chennai), CCE, Chennai v. Ca....