2009 (3) TMI 775

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.... for the Respondent. [Order per : D.N. Panda, Member (J)]. - None present for the appellant. It was stated by the Ld. DR in the course of hearing that the appellant was given an opportunity by the Court on the last occasion i.e. on 23-2-09 to satisfy the Bench in respect of its appeal. For that reason, the matter was adjourned to 23-3-09. Noticing that the appellant has no concern to pursue ....

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....than 2 gms each were exempt from declaring the MRP under Rule 34(b) of the Standard of Weight & Measures Package Commodity Rules, 1977 and whether valuation could be done under Section 4 of the Central Excise Act, 1944. Rule 34(b) of the Standards of Weights & Measures Package Commodity Rules, 1994 states that nothing contained in these Rules shall apply to any package containing a commodity if th....

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....e manufacturer to sell the commodity by weight is explicit and that exemption clause under Rule 34(b) would apply if the commodity is sold by weight and measure and net weight of the commodity packed as 10 gms or less. The Board's circular No. 625-16-2002-CX., dt. 28-2-02 has clarified that in respect of all the goods (whether notified under Section 4A or not) where there is no statutory requireme....