Per T.K. Jayaraman :

The stay application and appeal (E/280/2006) have been filed in respect of OIA No. 129/2005 dated 30.12.2005 passed by the Commissioner of Central Excise (Appeals-II), Hyderabad. The stay application is allowed and the appeal is taken up for regular hearing along with another appeal (E/965/2005) filed against the OIA No. 94/2005 dated 29.07.2005 passed by the same Commissioner (Appeals), wherein full stay and waiver of pre-deposit have been granted. Since, the issues involved in both these appeals are one and the same, we are passing a common order.

2. The appellants manufacture Caram Eclairs and Choco Eclairs for M/s. ITC Limited. Each piece of the above weighs approximately 5.5 gms. and is classifiable under Central Excise Tariff Heading 1804.00. These goods are notified both under Section 4A of the Central Excise Act, 1944 and the Standards of Weights and Measures Act, 1976. The appellants are of the view that there is no requirement of affixing MRP in terms of Rule 34 (b) of the Standards of Weights Measures (Packaged Commodities) Rule 1977 [SWM (PC) Rules in short] as the unit net weight of the product is approximately 5.5 gms. Moreover, they claimed