2015 (1) TMI 1187

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....sad Paranjpe, Adv. & Ms Rinku Jasuja, Adv. For the Respondent : Shri S. Dewalwar, Addl. Comm. (AR) JUDGEMENT Per: M.V. Ravindran: The appeal is directed against Order-in-Appeal No. PI/153/2004 dated 03.12.2004. 2. The appellants have filed an application requesting the bench to decide the issue on merits. 3. We have considered the said application and the merits and heard the ld.....

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....n in the Official Gazette, specify any goods, in relation to which it is required, under the provisions of the Standards of Weights & Measurement Act, 1976 (60 of 1976) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply. As per Rule 34 of the S....

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....they were not eligible for this exemption because they had not satisfied the major condition of such rule (1)(a) of Rule 34 viz. the marking on the package unambiguously indicates that it has been specially packed for the exclusive use of any industry as a raw material or for the purpose of serving any industry mine or quarry is not factually correct. I find that appellants have printed the words ....