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2011 (10) TMI 132 - CESTAT, AHMEDABADManufacture of sugar confectionary - Department has taken a view that the goods have to be assessed on the basis of MRP and not under Section 4 of Central Excise Act, 1944. Ld. - Hon'ble Supreme Court in Makson Confectionery Pvt. Ltd. (2010 -TMI - 77501 - SUPREME COURT) has upheld the decision of the Tribunal and has taken a view that the Toffee/Candy weighing less than 10 gms sold in packages of 100/200 in wholesale pack to be re-opened and sold in retail have to be assessed under Section 4 of Central Excise Act, 1944 only and not under Section 4A - appeal filed by the Revenue has no merits and accordingly rejected.
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