SPARKLEAN PVT. LTD. Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) THIS appeal has been filed against OIA No. 91/2005 CE dated 29.3.2005 passed by the Commissioner of Central Excise (Appeals) Bangalore. The appellants manufacture various types of chemicals used for cleaning by domestic and industrial consumers. The chemicals meant for domestic use were cleared on payment of duty under Section 4 -A of the Central Excise Act 1944. Revenue proceeded against the appellants on the ground that the goods in question were governed by the Standards of Weights and Measures Act 1976 and consequently duty is liable to be discharged under provisions of Section 4 -A of the CE Act. Therefore, differential duty of Rs. 1,24,600/ - was demanded by the Original Authority. The Commissioner(Appeals) upheld the Orders of the Original authority and passes the impugned order. The appellants strongly challenge the impugned order and have come before this Tribunal for relief.

(2.) SHRI G. Shivadas learned advocate appeared for the appellants and Shri Ganesh Havanur learned SDR for the Revenue.

(3.) THE finding of the authorities that Rule 34 would apply only if one commodity is packed and not when more than one commodity is packed is without any basis. As the phrase in the said rule is on the marking and its purposes and not on the number of commodities.