2015 (5) TMI 1222

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....M.K. Mall, AC (AR), for the Appellant. None, for the Respondent. ORDER This appeal is filed by the Revenue against Order-in-Appeal No. 580/2006/MCH/Joint/ Gr. 2B dated 21-11-2006. The assessee has also filed a cross-objection against the said appeal. 2. Heard the ld. Departmental Representative. 3. The respondent assessee is unrepresented. Since the issue lies in a very na....

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.... against the assessee and ordered that the valuation of the goods imported for CVD purpose is put under Section 4A of Central Excise Act, 1944; he also confiscated the goods with an option to redeem the same on payment of Redemption Fine and also imposed penalty under provisions of Section 112(a) of the Customs Act, 1962. Aggrieved by such an order an appeal was preferred before the first appellat....

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.... not as per Section 4 A of the C. Ex. Act. The impugned goods are not covered under Standard of Weight & Measures Act, 1976. In this regard, the appellant's arguments are valid and to be accepted. The appellants claim of bulk packing, and non-applicability of Standard of Weight & Measures Act, 1976 and therefore, the impugned goods are to be assessed to CVD under Section 4 of the Central Excise Ac....