2013 (12) TMI 277

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..... he Respondent. ORDER This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 34,49,341/- and interest thereon. 2. The above said amounts have been confirmed by the appellate authority as payable by the appellant on the ground that the adjudicating authority has erred in holding the pet jars cleared by the appellant as retail package and not as wholesale package and ap .....

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..... ndergone change, definition of wholesale package remains the same, which is their contention before the Tribunal in the earlier case and is also today. 4. Learned departmental representative would rely upon the changed definition under 220 of the Standards of Weight and Measurement Acts and Rules made thereunder also brings to retail packages and reiterate the findings of the first appellate .....

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..... Limited. We find that in paragraph 22, the Larger Bench has taken note of the order in the appellant's case and upheld the same by recording as under :- "22. Whether a particular package is retail package or a wholesale package is a question of fact to be decided in each case applying the relevant definition. In that case Swan Sweets (supra), the Mumbai Bench held the packages in that case to be .....

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