2017 (6) TMI 261

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....he Respondent ORDER Per: Shri P. K. Choudhary Briefly stated the facts of the case are that the respondents were engaged in the manufacture of glassware (both opal glassware and crystal glassware) classifiable under Chapter 70 of Central Excise Tariff Act, 1985. 2. A Show Cause Notice dated 13/06/2007 was issued proposing to impose penalty under Rule 25 of Central Excise Rules, 2002. It has be....

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....nvariably used to mention the unit of quantity in kg. in their ARE-1, therefore, the standard unit of quantity i.e. kg. may also be mentioned in respect of clearances for home consumption. It is submitted that the respondent had clearly violated the provisions of Rule 12 of CER when they submitted their ER-1 returns without indicating proper standard of unit of quantity as prescribed under First S....

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....ditional Note No. (3) to Central Excise Tariff Act 1985 is reproduced below for ease of reference : "In column (3), the standard unit of quantity is specified for each tariff item to facilitate the collection, comparison and analysis of trade statistics." 3. Thus, standard units of quantity for each tariff item have ben specified to facilitate collection, comparison and analysis of trade stati....