TMI Blog2012 (9) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... escription 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder the Commissioner (Appeals) allowed the appeal filed by the respondent to the extent the department had denied the benefit of Rule 34 of Standards of Weight and Measures (Packaged Commodities) Rules, 1977. 2. The Commissioner (Appeals) while rejecting the contention of the department about non-availability of the benefit under the said rule to the respondent has relied upon the earlier decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. We have not been pointed out any material which would disclose disposal of such product by the respondent to retail consumer or any consumer other than the industrial one. The disposal through the network of dealers is also admitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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