2005 (2) TMI 736

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....the Appellant. Smt. K.A. Mishra, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. The applicant filed this application for waiver of pre-deposit of Rs. 2,34,16,108.00 and penalty of Rs. 40,00,000/-. 2.Brief facts of the case are that the appellant is engaged in the manufacture of Branded Khaini. The revenue confirmed the demand after assessing....

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....andards of Weights and Measures (Packaged Commodities) Rules, 1977, wholesale package means a package containing a number of retail packages intended for sale, distribution or delivery to an intermediary and is not intended for sale direct to a single consumer and these wholesale packages are exempted under Section 34 of the Standards of Weights and Measures Act. 3.The contention of the Revenue....

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....4(b). Hon'ble High Court taken into consideration the fact that the article kept in separate pouches by the petitioner can be sold individually in single piece or together in a monocarton of six pouches. The contention is that the goods are liable to assessee under Section 4A of the Act. 4.In the present case the main contention of the appellant is that the goods were not sold to the customers ....