2012 (7) TMI 387

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....mar, Advocate Per Justice Ajit Bharihoke (Oral): This appeal is directed against the order of Commissioner (Appeals) dated 17.1.2006 whereby he after analyzing the relevant provisions of law and applicable rules held that the appellant s packages containing 34 retail pouches of net quantity below 10 mg. each is a wholesale package and merit assessment under Section 4 of the Central Excise Ac....

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.... dated 31.7.98. In this regard, it is to inform you that in the budget 2003, the said goods have been brought under purview of Section 4A of Central Excise Act, 1944 vide Notification No.13/2002-CE(NT) dated 1.3.2002. It is also mentioned that the matter has been examined and evaluated keeping in view the contents of Rule 34(b) of the Standards of Weights and Measures (Packaged Commodities) Rul....

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....spondent submits that pursuant to the aforesaid order and the order in appeal no demand has been raised by the Department nor the respondent has sought to file any refund claim within limitation. Learned Counsel further submits that the Department continues to assess the excise duty under Section 4A and the assessee has no intention to apply for refund for the past period. Thus, it is contended th....