2017 (12) TMI 383

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....e Appellant was engaged in the manufacture of unbranded chewing tobacco falling under sub heading 2404.41 of the Central Excise Tariff. Since the appellant were availing SSI benefit under Notification No.8/02-CE during the year 2002-03, they were not registered with Central Excise department. From 2003-04, the appellant started assessment of their goods under Section 4A instead of Section 4 of the Central Excise Act, 1944. This was done on the basis of their claim that their product was listed in the list of the items under Notification No.13/02-(NT) dated 1.2.2002 as amended. They calculated the exemption limit of Rs. 1 crore under Notification No.8/02-CE by taking into account MRP price printed on 2 Kg and 5 kg packs and claimed abatement....

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....14/- under Section 11AC. In appeal, the Commissioner (Appeals) upheld the order of the adjudicating authority and rejected the appeal of the appellant.  Aggrieved from the same, the appellant have filed this appeal. 3. Ld.Advocate for the appellant submits that the packages of 2 kg and 5 kg are intended for sale to their dealers and packages are not wholesale packages as wrongly contended by the department. These packages are sold to their buyers who sell it further as it is to different buyers. He invited attention to the definition of wholesale package under the Standards of Weight and Measures (Packaged Commodity) Rules, 1977. It was further contended that the packages cleared by the appellant were in retail packing and it was ma....