2013 (10) TMI 613

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....bulk to institutional customers. Five show-cause notices were issued proposing demand of duty of Rs.74,92,468/- for the period 1.3.2005 to June 2009 assessing the goods on the transaction value under Section 4 of the Central Excise Act, 1944. The original authority confirmed the demand of duty along with interest and imposed penalty. The Commissioner (Appeals) dismissed the appeal for non-compliance of the stay order. 2. The learned counsel on behalf of the applicant submits that they have deposited the entire amount of duty in respect of show-cause notice dated 31.7.2006 and they went to the Settlement Commission for settling the dispute. He submits that the Settlement Commission fixed the duty liability to Rs.26,77,549/- and cess of Rs....

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.... The learned AR on behalf of the Revenue reiterates the findings of the order of the Commissioner. He submits that the original authority had given a detailed finding in respect of the decision of the Hon'ble Supreme Court in the case of Jayanthi Food Processing (supra). He submits that in view of the amendment of Rule 2A of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 with effect from 14.1.2007, the decision of the Honble Supreme Court would not be applicable in the present case. He submits that the period of dispute in the case of Jayanthi Food Processing (supra) was prior to 2007. He further submits that the applicant went to the Settlement Commission in respect of show-cause notice dated 31.7.2006 and the deposi....