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Showing contexts for: pre packaged commodity in M/S. Atria Convergence vs Union Of India on 9 November, 2018Matching Fragments
Mr. B. Vachan, Advocate for Appellants Mr. Kumar M.N. CGC for R1 Mr. S.S. Mahendra, AGA for R2
1. The petitioners M/s Atria Convergence Technologies Pvt.Ltd. and others have filed these intra-Court appeals against the order passed by the learned Single Judge dated 11/07/2014 dismissing the writ petitions filed by the petitioners as premature as the same were directed only against the Notice issued by the Respondent No.2 viz. the Inspector of the Department of Legal Metrology, Bangalore, calling upon the petitioners to Show Cause as to why the commodity in question viz. CISCO Brand Digital Set Top Box may not be treated as a "pre-packaged commodity" as defined under the provisions of the Legal Metrology Act, 2009 and in the absence of the requisite declarations made for the "pre-packaged commodities", Date of Judgment 09-11-2018 W.A.Nos.1846-1849/2014 M/s. Atria Convergence Technologies Pvt. Ltd., & Ors.
Vs. Union of India & Anr.
customers to receive the signals from the said Set-top Boxes for their TV Sets, the petitioners are entitled to the return of the said Set-top Boxes and therefore, the said commodity does not fall within the definition of "pre-packaged commodity" under the said Act.
5. The learned counsel relied upon the decision of the learned Single Judge of this Court in the case of M/s. Bharati Airtel Limited, Rep. by its General Power of Attorney Holder Vs. State of Karnataka Rep. by its Chief Secretary and others, ILR 2010 Kar.1968 with respect to the commodity known as "Telephone SIMs" under the provisions of the Standards of Weights and Measures Act, 1976.
7. Having heard the learned counsels for the parties, we are satisfied that there is no error in the order passed by the learned Single Judge dismissing the writ petitions as premature, as the writ petitions were directed only against the Show Cause Notice issued by the Inspector of the Respondent Department.
8. However, we are of the view that the question involved in the present writ appeals is of a larger significance and may affect the large number of such Assessees or Dealers, who are dealing with such Set-top Boxes for transmission of TV Signals. Whether there is a sale of the said Commodity or not, whether it falls within the definition of "pre-packaged commodity" as defined under Section 2(l) of the Act or not and whether the requirements of giving Declarations in respect of the "pre-packaged commodity" apply to these commodities also or not, are the questions which may affect a larger section of the Dealers of this nature and therefore, having wider implications, we feel it Date of Judgment 09-11-2018 W.A.Nos.1846-1849/2014 M/s. Atria Convergence Technologies Pvt. Ltd., & Ors.