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C.C.E., Jaipur II Versus J.K. Lakshmi Cement

2016 (10) TMI 233 - CESTAT NEW DELHI

Evasion of duty - packing of excess cement of about 200 gms. in each bag - weight declared was of 50 kgs - Standard of Weights and Measures (Packaged Commodities) Rules, 1977 - whether excess packing of 200 gms. of cement per bag amounts to evasion o .....

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or loss for each bag is allowable. Reference can also be made to Standard of Weights and Measures (Packaged Commodities) Rules, 1977, wherein 1% variation for cement bag is allowable. - The weight of 50.200 kgs. per bag found by the Department - .....

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Satish Chandra, President and Mr. B. Ravichandran, Technical Member Present Shri R.K. Manjhi, A.R. for the appellant/Revenue Present Shri K.K. Anand, Advocate for the respondent ORDER The present appeal is filed by the Department against the impugned .....

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t, 1985. By the Department it was found that assessee was packing more than 50 kgs.(about 200 gms.) cement in each bag whereas weight declared on each bag was 50 kgs. and duty was being discharged only on 50 kgs. So , a case has been made out for eva .....

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cement in each bag but the price from the customer was charged only for 50 kgs. It is the submission of the ld. Counsel for the appellant that it was done to ensure that the customer will not get less than 50 kgs. To avoid loss in transit/handling, a .....

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