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2008 (12) TMI 683
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....ndaram:- 1. After hearing both sides for sometime on the application for waiver of predeposit, we found that it was possible to decide the appeal itself finally as the issue involved stands covered by the Tribunal's decision in Grasim Industries Ltd (Unit I) vs. CCE, Trichy vide Final Order No. 1169/08 dated 20.10.08; therefore, after dispensing with predeposit we take up the appeal itself ....
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....rtue of the second proviso to the Explanation to Sl.No.1C. The relevant extract of the Tribunal's final order is reproduced below:- "4. Here is a case where the circular was cited but not considered. It is also noticed that the ld. Commissioner was carried away by an opinion of the Controller of Legal Metrology which was to the effect that 50 kg. cement packages were cove....
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....ound favour with the assessee's case in view of the clarification issued by the CBEC, which is to the effect that no RSP requires to be printed on the goods sold to 'industrial/institutional consumers' as defined under the rules framed under the Standards of Weights and Measures Act and that such goods would be covered under Sl.No.1B and 1C of Notification No.4/2006-CE by virtue of the....