2008 (10) TMI 462

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....ondent : Shri N.J. Kumaresh, SDR Order Per : P.G. Chacko, Member (J). 1. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The learned Commissioner has demanded duty of over Rs. 2.8 crores from the appellants in respect ....

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....iso to the Explanation reads thus :- "Provided also that where the retail sale price of the goods are not required to be declared under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, and thus not declared, the duty shall be determined as is in the case of goods cleared in other than packaged form". 3. Before the adjudicating authority, the assessee relied on ....

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....period of dispute attracted the concessional rate of duty prescribed under Sl. No. 1C of the aforesaid Notification. It is submitted by the learned counsel that this argument was ignored by the adjudicating authority. The learned SDR points out that a similar case of the India Cements Ltd. was remanded by this Bench to the adjudicating authority for fresh adjudication in the light of the above cir....

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....d counsel, as the benefit offered under the Notification pertains to goods cleared to industrial/institutional consumers and as this aspect was overlooked by the Legal Metrology expert as also by the learned Commissioner, the impugned order is liable to be set aside. The Board's clarification on the relevant question was wrongly by-passed by the adjudicating authority. We have found favour with th....