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TMI Blog2007 (6) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... peals have been filed by the revenue upon a review of Commissioner(Appeals) order by a Committee of Commissioners. The Committee is of the opinion that the order of the Commissioner (Appeals) "not legal and proper". 3. The respondent is a manufacturer of insecticides and pesticides. It valued consignments cleared by it both under 4 and Section 4A of the Central Excise Act depending upon the type ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice declared on such goods less abatement. In respect of the bulk clearances in question, it is not in dispute that the appellant was not declaring any retail prices on the packages. Instead, the packages were marked "for industrial use only". The appellant was claiming exemption from the requirement for declaring the retail sale price under Rule 34 of the Standard of Weights and Measures (Package ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned department (generally, the Metrology Deptt. of the State Govt.). Relevant portion of that circular may be extracted: "The Standards of Weights and Measures Act, 1976, and the rules made thereunder, are administered by the State Govts. Instances of dispute could arise between the Deptt. and the assessee as to neither, in respect of a particular commodity/transaction, the assessee is exempted f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides. We find merit in the submissions made on behalf of the appellant. Marking on the goods prominently stated that the goods were "specially packed for builders". Thus, the goods were intended for a particular industry and thus, remained excluded under Rule 34 of the Packaged Commodities Rules. The Commissioner (Appeals) has rejected this claim of the appellant on the ground that constructions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities, the circular of the Board and the earlier order of this Tribunal, it is clear that there is no error, illegality or impropriety In the order of the Commissioner (Appeals). There is no merit in the present appeals. They are rejected. 8. Before parting with the case, we may note that the provision for., review of orders by a Committee of Commissioners was introduced in the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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