1992 (5) TMI 199

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....0.11.1989 passed by the Additional Collector of Central Excise, Calcutta-I Collectorate whereby he confirmed the demand for duty issued vide two show cause notices dated 15.12.1988 and 9.6.1989 in so far as the allegation of excess filling of their retail packings of Ultramarine Blue with marked weight 30 gms. was concerned. In addition, a penalty of Rs. 5,000/- was also imposed by him. Shri D.R. Kohli, learned Consultant appearing for the appellants submitted that the allegation against them of having evaded duty by filling their retail packs, marked as containing 30 gms, with 32 gms. was totally untenable as the duty payable is on ad valorem basis and not on the basis of weight. He explained that only in order to comply with the stringent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he impugned order and pleaded that the appeal be dismissed. 3. We have considered the submissions of both the sides. We have gone through the record. The stand that by packing the exact marked weight in each pack, the appellants could have produced more packs and hence paid more duty than what they had actually done does not appeal to us. This is a hypothetical question. If duty was on specific rate basis, the fact that they packed more quantity and cleared such increased quantity would have assumed revenue significance. In the present situation, however, whether the quantity in a unit pack was 30 gms. or 32 gms. the realisation of price is the same. The charge of misstatement with reference to the quantity packed loses its sting in view....