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2015 (10) TMI 1167 - AT - Central ExciseValuation of goods - Section 4 or 4A - assessment of duty on the sugar confectionery Nestle Eclairs and Nestle Milk Bar Eclairs manufactured and cleared in pet jars and poly packs whether under Section 4 or under Section 4A - Held that:- apex court order is relied by the Tribunal in the case of Sampre Nutrition Ltd. Vs Commissioner of Customs & Central Excise (Appeals), Hyderabad reported in [2013 (6) TMI 448 - CESTAT BANGALORE] and distinguished by the Larger Bench decision in the case of Roys Industries Ltd. (2010 (9) TMI 257 - CESTAT, BANGALORE). Commissioner in his impugned order has rightly dropped the proceedings by relying on the Tribunal's order dated 25.01.2006 and the said Tribunal order now stands upheld by the Apex Court. Therefore, we do not find any infirmity in the order passed by Adjudicating authority. - Decided against Revenue.
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