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2013 (12) TMI 277 - AT - Central ExciseValuation of Goods u/s 4A OR 4 of Central excise Act,1944 - Pet jars cleared as retail package and not as wholesale package -Waiver of pre-deposit and interest – Held that:- Relying upon SWAN SWEETS PVT. LTD. Versus COMMISSIONER OF C. EX., RAJKOT [2006 (1) TMI 269 - CESTAT, MUMBAI] and ROYS INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., HYDERABAD [2010 (9) TMI 257 - CESTAT, BANGALORE] - the entire issue needs to be gone into detail as regards the definition of net quantity, multi piece package and retail package viz-a-viz a wholesale package, as mentioned in the SWM (Package Commodity) Rules, 1977 - in appellant’s own case, the Tribunal had already held in their favour holding that these packages are not retail packages but whose sale package - the appellant has made out a case for the waiver of pre-deposit of the amount - Application for the waiver of pre-deposit of the amounts involved allowed till the disposal – stay granted.
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