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2018 (8) TMI 953 - HC - Central ExcisePrinciples of Natural Justice - Method of Valuation - Section 4 or 4A of CEA - Held that:- Perusal of the impugned orders would also show that the respondents 1 and 3 have not stated anything more than extracting the relevant provision of law, namely, definition of pre-packaged commodity , as defined under section 2(l) of Legal Metrology Act, 2009, and also to indicate that the commodity consisting of tyre, tube or tyre, tube and flaps in the form of package may be considered as 'pre-packaged commodity', if it falls in the ambit of definition of 'pre-packaged commodity' given under section 2(l) of the Act. When it is evident, apart from the fact that the learned Additional Solicitor General also admitted to the position, that the authorities will consider each and every case on its own merits and in accordance with law, there need not be any apprehension in the minds of the petitioners as though the respondents have pre-determined the matter as per the stand taken in their counter affidavits. Since the learned Additional Solicitor General has given such assurance before this Court that the individual case will be dealt with separately on its own merits and in accordance with law uninfluenced by any of the observations made or stand taken by the respondents in their pleadings or in the impugned proceedings, these writ petitions are disposed of without expressing any view on the merits. Petition disposed off.
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