2013 (12) TMI 277

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....llant. Shri K.N. Joshi, AR, for the Respondent. ORDER This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 34,49,341/- and interest thereon. 2. The above said amounts have been confirmed by the appellate authority as payable by the appellant on the ground that the adjudicating authority has erred in holding the pet jars cleared by the appellant as retail p....

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....rement Acts and Rules made thereunder, has undergone change, definition of wholesale package remains the same, which is their contention before the Tribunal in the earlier case and is also today. 4. Learned departmental representative would rely upon the changed definition under 220 of the Standards of Weight and Measurement Acts and Rules made thereunder also brings to retail packages and....

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.... of the Tribunal in the case of Roys Industries Limited. We find that in paragraph 22, the Larger Bench has taken note of the order in the appellant's case and upheld the same by recording as under :- "22. Whether a particular package is retail package or a wholesale package is a question of fact to be decided in each case applying the relevant definition. In that case Swan Sweets (supra), the ....