2006 (3) TMI 580

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....Advocate, for the Appellant. Shri Vimlesh Kumar, S.D.R., for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].- The applications for waiver of pre-deposit of duty of Rs. 1,33,800/- (Rupees one lakh thirty-three thousand eight hundred only) and penalty of equal amount imposed upon the company under Section 11AC of the Central Excise Act, 1944 and penalty of Rs. 50,000/- (Ru....

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....al Excise, New Delhi [2001 (131) E.L.T. 626 (Tri.- Del.)] in which the Bench has inter alia held that as per Note 10, labelling or re-labelling of the container should take place at a time when the goods are packed from bulk packs to retail packs. The company was not getting Ammonia in bulk packs but in tankers and therefore Ammonia gas brought in tankers could not be termed as procured in bulk pa....