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2012 (7) TMI 833 - AT - Central ExciseClearance of goods - Notification No. 48/77, dated 1-4-1977 - Violation of conditions of Notification - Held that:- The notification is clear about the container containing contents. That does not speak of any design or colour of the container. Notification confines the test to be applied is whether it is distinctly different from the regular packing. This is not in dispute when the Authority found that there is quantity difference in the containers. Therefore, the first condition is fulfilled. Sofar as the condition of inscription is concerned, it is admitted case of both sides that appropriate inscription appeared. In the case cited by Revenue when there was a minor difference noticeable, Revenue succeeded therein. But this is a case where there is a major difference noticeable for that Revenue shall not gain out of the citations made - Decided in favour of assessee.
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