TMI Blog2008 (10) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... asures Act and that such goods would be covered under Sl. No. 1B or 1C of N/N. 4/2006-C.E. by virtue of the Second Proviso to the Explanation to Sl. No. 1C of the Notification as amended. The Board’s clarification squarely covers the case in favor of the assessee - the benefit of the Notification would be admissible to the assessee and the impugned demand is liable to be vacated - appeal allowed - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of Notification No. 4/2006-C.E., dated 1-3-2006 (Sl. No. 1C). The learned Commissioner has also imposed equal amount of penalty on them. The Notification, at SI. No. IC thereof, prescribed Rs. 400 per tonne as the rate of duty of excise for goods falling under SH 2523 29 of the CETA Schedule, not covered under Sl. No. 1B, other than those cleared in packaged form. Admittedly, the appellant s c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form would not attract the provisions of the Standards of Weights and Measures Act, 1976 or of the Rules made thereunder. The letter particularly clarified as under :- No RSP required to be printed on the goods in respect of above mentioned categories of sale. Hence they will be covered under Sl. No. 1B or 1C of the Notification 4/2006-C.E., by virtue of second proviso to Explanation II in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also noticed that the learned Commissioner was carried away by an opinion of the Controller of Legal Metrology which was to the effect that 50 Kg. cement packages were covered under the provisions of the aforesaid Act and Rules. The expert s opinion was apparently given without reference to the material fact that the cement in question had been cleared to industrial/institutional consumers. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the Standards of Weights and Measures Act and that such goods would be covered under Sl. No. 1B or 1C of Notification No. 4/2006-C.E. by virtue of the Second Proviso to the Explanation to Sl. No. 1C of the Notification as amended. The Board s clarification squarely covers the case in favour of the assessee. 5. In the result, the benefit of the Notification would be admissible to the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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