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2023 (7) TMI 538 - AT - Central ExciseMethod of Valuation - Section 4A or Section 4 of Central Excise Act, 1944? - sugar confectionery falling under chapter heading under 1704.90 and 1804.90 being manufactured by the appellant - the individual piece weighing less than 10 grams per piece and the same are packed in 500 grams pack - requirement of MRP based valuation or not. HELD THAT:- In the identical facts in the appellant’s own case SWAN SWEETS PVT. LTD. VERSUS COMMISSIONER OF C. EX., RAJKOT [2006 (1) TMI 269 - CESTAT, MUMBAI] it was held that wholesale pack of 500 grams to 1 kg is not retail pack and therefore taking the weight of individual piece of confectionery which is less than 10 grams will not be governed under Section 4A - The said decision of the Tribunal was approved by the Hon’ble Supreme Court COMMISSIONER OF CENTRAL EXCISE, RAJKOT VERSUS M/S MAKSON CONFECTIONERY PVT. LTD. [2010 (9) TMI 10 - SUPREME COURT]. This Tribunal considering the decision in the case of Makson Pharmaceuticals India Pvt. Ltd taking the same view decided the matter in the favour of the assessee in MAKSON PHARMACEUTICALS (I) PVT LTD VERSUS C.C.E. & S.T. -BHAVNAGAR (VICE-VERSA) [2023 (5) TMI 385 - CESTAT AHMEDABAD]. The issue is no longer res- integra, therefore, the impugned order is not sustainable - Appeal allowed.
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