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2009 (8) TMI 489 - CESTAT, BANGALOREValuation- Notification No. 13/2002-C.E. (N.T.), dated 1-3-2002 and Notification No. 2/2006-C.E. (N.T.), dated 1-3-2006- The main contention of the appellant before the adjudicating authority was that though the goods are exempt under the provisions of Section 4A of the Act, the goods are cleared in bulk to other concerns in Himachal Pradesh and there entire activity of packing and making the product available for retail was done, hence the clearances which have taken place here are clearly covered under Section 4 and not Section 4A. It was also contented that ‘pre-packed’ as has been defined in Rule 2(1) of the Standard Weights and Measurement Act, 1976 requires that it should be put in a package. All the contents which were raised by the appellants before the adjudicating authority were not accepted by him and he came to the conclusion that the appellants had in fact evaded the Central Excise duty and should have discharged the duty liability under Section 4A of the Central Excise Act, 1944. In the light of the various decisions held that- the impugned order confirming the demands on the appellant and imposing penalties and interest is unsustainable as the law has been squarely settled by Hon’ble Supreme Court in favour of the assessee. Thus, that the impugned order is liable to be set aside and appeal is allowed.
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