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2012 (6) TMI 735 - AT - Central ExciseMRP Based valuation - Method of calculation - Packs containing about 100 "Eclairs" brand chocolates each weighing 5.5 gms cleared adopting cost construction method - Whether the goods cleared by the appellant during the period of dispute should be assessed to duty under Section 4 or under Section 4A of the Central Excise Act - Held that:- Following decision of assessee's own previous case [2008 (2) TMI 103 - CSTAT CHENNAI], CCE, Rajkot vs. Makson Confectionery Pvt. Ltd. [2010 (9) TMI 10 - SUPREME COURT] and Swan Sweets Ltd. vs. Commissioner [2006 (1) TMI 269 - CESTAT, MUMBAI] - Decided in favour of assessee.
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