Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (9) TMI 2 - CESTAT, NEW DELHIDenial of benefit of Rule 34 of Standards of Weight and Measures Rules, 1977 – Held that:- Goods in question are sold directly to the industrial consumer as well as sold through a network of the dealers and products are packed in unit size with detail description of the product and with specific mention on the packing that the packed material is meant for exclusive use of the industries as raw material - In order to deny the benefit of the said provision of law comprised under Rule 34 of the said rules, it was necessary for the department to produce some evidence on record to show that the goods in question were either sold or meant for retail sale or for sale to the customers other than industrial units. In the absence of such evidence on record, no fault can be found with the findings arrived at by the Commissioner (Appeals) regarding entitlement of benefit to the respondent in relation to the provision of law comprised under Rule 34 of the said rules
|