2009 (9) TMI 763

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....t. Shri R.K. Verma, JDR, for the Respondent. ORDER Heard the learned Company Secretary for the appellants and learned DR for the respondents. The appellant challenges the order dated 24-3-2009 passed by the Commissioner, Jaipur confirming the demand of Rs. 4,09,404/- along with interest against the appellants. The Commissioner while confirming the said demand has denied the exemption whic....

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....ppellants were selling the goods in large quantity, the provisions relating to the sale on retail basis comprised under Standard of Weights and Measures (Packaged Commodities) Rules, 1977 were not applicable and there was no requirement of disclosing the price of the wholesale commodity in the subject goods. 4. The proviso to the said explanation to which attention has been drawn reads thus : ....

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....declaration made in accordance with the provisions of Chapter 2 of the said Rules as to the retail sale price of the package. Undoubtedly, there is separate chapter regarding provisions applicable to wholesale packages. The definition of the expression 'wholesale package' is to be found in 2(x) which defines the expression as the package containing a number of retail packages, where such first men....

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.... retail sale price on every such package. Therefore, prima facie the definition of wholesale package includes retail packages. Obviously therefore, as is sought to be contended on behalf of the appellant, even if it is assumed to be the wholesale package, under any circumstances it has to have the necessary details relating to the retail packages contained in such wholesale packages and would requ....