2012 (11) TMI 28

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anjan Mullick, Manager (Lubes), for the Respondent. [Order]. - Heard both sides. 2. Revenue is in appeal against Commissioner (Appeals)' order whereby Commissioner (Appeals) has set aside penalty under Section 11AC. 3. The contention of the Revenue is that there was suppression of fact regarding the valuation of goods under Section 4 of Central Excise Act, 1944 from 14-1-2007....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner (Appeal) has given cogent finding. The contention of the respondent is that the interest ordered by Commissioner (Appeal) may be set aside. 5. I have considered the submissions and perused the record. Rule 2A of Chapter II of Standards and Weights Rules, 1977 pertaining to the applicability of the provisions related to packages entitled for retail sale was amended w.e.f. 14-1-1977. Aft....