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2014 (9) TMI 136

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..... umers in terms of Legal Metrology (Packaged Commodities) Rules, 2011 - Held that:- Commissioner has accepted the fact that the appellant had produced declarations in respect of the industrial consumers, even though breakup had been given, amount has not been reduced while confirming the demand. - the requirement of pre-deposit is waived and the impugned order is set aside and the matter is remand .....

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..... n terms of Legal Metrology (Packaged Commodities) Rules, 2011. It has been held that clearances to the said consumers would not be eligible to concessional rate of duty under Sl. No. 1C of Notification No. 4/2006-C.E. dated 1.3.2006 during the period from October 2011 to March 2012. 3. As submitted by learned counsel, the issue as to whether builders, developers, construction companies, etc. ar .....

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..... deposit itself, we consider that in this case also, it would be appropriate to take a similar decision. Accordingly, the requirement of pre-deposit is waived and the impugned order is set aside and the matter is remanded to the original adjudicating authority for fresh adjudication after considering the precedent decisions of the various judicial fora and the submissions which may be made by the a .....

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