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

....he 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 to 30-11-2007 which has resulted in under v....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tention 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. After the amendment, the provisions applicable to p....