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TMI Blog2015 (5) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. None, for the Respondent. ORDER This appeal is filed by the Revenue against Order-in-Appeal No. 580/2006/MCH/Joint/ Gr. 2B dated 21-11-2006. The assessee has also filed a cross-objection against the said appeal. 2. Heard the ld. Departmental Representative. 3. The respondent assessee is unrepresented. Since the issue lies in a very narrow compass, we take up the appeal for disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uation of the goods imported for CVD purpose is put under Section 4A of Central Excise Act, 1944; he also confiscated the goods with an option to redeem the same on payment of Redemption Fine and also imposed penalty under provisions of Section 112(a) of the Customs Act, 1962. Aggrieved by such an order an appeal was preferred before the first appellate authority. The first appellate authority aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods are not covered under Standard of Weight & Measures Act, 1976. In this regard, the appellant's arguments are valid and to be accepted. The appellants claim of bulk packing, and non-applicability of Standard of Weight & Measures Act, 1976 and therefore, the impugned goods are to be assessed to CVD under Section 4 of the Central Excise Act but not under Section 4A of the Central Excise Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... talks about statutory requirement to declare retail price as per the Standards Weights and Measures (Packed Commodities) Rules, 1977 and there being no exemption for declaration. Besides this there are no other grounds of appeal urged in the impugned order. Ld. Departmental Representative's contention that it would fall under the category of goods covered under MRP retained is also without any per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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