2012 (7) TMI 833

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..... nfines 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 t .....

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..... ion in the individual container have been fulfilled. Therefore, appellant s prayer is to allow the appeal even though ld. Commissioner (Appeals) reduced the penalty, which was imposed under Rule 173Q of Central Excise Rules, 1944. 2. On the other hand, Revenue s contention is that when the packing had same monograms, colour and design, there cannot be grant of the benefit of aforesaid notificati .....

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..... est 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 m .....

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