2012 (2) TMI 427

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....pellant. Ms. Asmita Nayak, Advocate, for the Respondent. ORDER The respondents are engaged in the manufacture of Herbal cream and Shampoo falling under Headings 33.04 and 33.05 of the Central Excise Tariff. The manufacturing process for these products is carried out in batches of 1200/2400 Kgs and 1200/4800 Lts respectively. Revenue checked the production records and RG-1 Register of the ....

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....ppeal before the Commissioner (Appeals). The Commissioner (Appeals) accepted the plea of the respondents that the difference is due to various factors like slightly excess quantity packed in each retail packet than the quantity printed on such packets, spillage of the goods during packing, evaporation and errors in the calculation of the department by not taking the goods lying in process. Aggriev....

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....her to maintain the reputation of the brand and also to meet the strict rules under the Standards of Weights and Measures Act they wanted to ensure the quantity packed in the retail pack is not less than what is declared. This was achieved by filling slightly excess quantity in each pack. Since the MRP is fixed taking into account such practices and the excise levy is on the basis of MRP declared ....