Per P.G. Chacko :This appeal of the Revenue is directed against the appellate Commissioner's order upholding the order of adjudication passed by the Deputy Commissioner. Both the lower authorities rejected the proposal as contained in the show-cause notice for assessment of the subject goods in terms of Section 4A of the Central Excise Act. They held that the goods in question in the form it was cleared by the respondent was exempt under Rule 34(b) of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 from the requirement of declaration of MRP and thereby from the application of Section 4A of the Act. According to the Revenue, all the three conditions of "wholesale package" laid down under clause (x) of Rule 2 of the above Rules were to be cumulatively satisfied by the manufacturer so as to claim exemption under Rule 34(b). These three conditions, mentioned in the memo of appeal, are as follows:-

(i) 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 intermediar