TMI Blog2009 (1) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... lesale package and therefore they are excluded from the application of PC Rules in view of the fact that provisions are applicable only to packages intended for retail sale. – Rule 2(x) makes it clear that to be classified as a wholesale package; the package must be intended for sale, distribution or delivery to an intermediary. No evidence has been put forth by the Revenue to show that the packages in dispute are being sold directly to the-ultimate consumers. – Demand set aside. - E/1034/2006 - A/306/2009-WZB/AHD - Dated:- 6-1-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri Hardik Modh, Advocate, for the Appellant. Shri S.R. Prasad, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 1st September 2000 to March 2005 amounts Rs. 2,29,89,046/-. The four show cause notices culminated in the impugned order involving a total duty demand of Rs. 2,29,89,046/- with interest thereon and a penalty of Rs.1,58,37,327/-. 2. Shri Hardik Modh, learned advocate, appearing on behalf of the appellants submitted that the mono carton containing 20 to 30 sachets up to March 2003 was a wholesale pack and cannot be considered as a multi piece package as defined under Rule 2(j) of Standards of Weights and Measures (PC) Rules, 1977 (PC Rules for short). The package is covered by the definition of wholesale pack age as contained in it PC Rules. The mono carton was not intended for retail sale either in individual form or package as a who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e package as a "package containing a number of retail packages where such first mentioned package is intended for sale, distribution or delivery to an intermediary and is not intended for sale direct to a single consumer, (ii) a commodity sold to an intermediary in bulk to enable such intermediary to cell, distribute or deliver such commodity to the consumer in smaller quantities and packages containing 10 or more than 10 retail packages provided that the retail packages are required under the Rules." The contention of the appellants is that the packages in dispute are covered by the definition of wholesale package and therefore they are excluded from the application of PC Rules in view of the fact that provisions are applicable only to pac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
