2010 (9) TMI 10

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..... keting & Processing Co-Op. Ltd. vs. C.C.E. Mangalore, 2008 (226) ELT 369 (Tri.-Chennai), this appeal is dismissed. - the provisions of MRP are not applicable where the package is Exempt under rule 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Valuation to be done u/s 4 - [Commissioner of Central Excise Versus M/s. Kraftech Products Inc (2008 -TMI - 3484 - Suprem .....

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..... ing Co-Op. Ltd. vs. C.C.E. Mangalore, 2008 (226) ELT 369 (Tri.-Chennai), the issue raised in the appeals is no more res integra. In the said order, the Tribunal relying on its earlier decision in the case of M/s. Swan Sweets Pvt. Ltd., one of the respondents in the present appeals had held that a package containing about 100 or more individual pieces of an article, like `Eclairs' brand chocolates .....

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