TMI Blog2003 (11) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... together for disposal as the issue lies in a short compass. 2. Commissioner (Appeals) has dismissed the appeal under Section 35F of the Act on the ground that the appellants did not comply with the terms of the interim order directing them to deposit 50% of the confirmed demand of Rs. 4,31,71,027/-. The appellants are manufacturers of shampoo and they filled the same in 8 ml sachet and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... package but it will be called a 'whole-sale package' which attracts all the provisions laid down in Rule 29 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. They further rely on the Commissioner (Appeals) order in respect of identical matter rendered in the case of M/s. Anabond Ltd. in which case he has accepted their plea and has dropped the proceedings. It is submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of the Board's circular the sachet should be of 10 gms while in the present case it was only 8 ml and the clarification given by the Department of Metrology, prima facie is in the favour of the appellants and there is also an order given by the Commissioner (Appeals) in the case of M/s. Anabond Ltd. which has an applicability in the present case. Prima facie the appellants have shown that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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