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Commissioner of Central Excise, Chennai-II Versus M/s Pleasant Foods (P) Ltd.

2015 (10) TMI 1167 - CESTAT CHENNAI

Valuation 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 .....

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an, AC (AR) For the Respondent : Ms L Maithili, Adv. ORDER Per: R Periasami: This Revenue appeal filed against Commissioner's impugned order dated 31.10.2006. The short issue in this case is the 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. The Adjudicating authority in his impugned order dropped the proceedings by relying on this Tribunal's Order No .....

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Care Ltd. Vs Commissioner of Customs & Central Excise, Hyderabad reported in 2012 (286) E.L.T.357 (Tri.-Bang.). 3. The learned advocate appearing for the respondent reiterated the findings of the Adjudicating authority. She submits that the Adjudicating authority rightly dropped the proceedings by relying the Tribunal's order. The Hon'ble Supreme Court in a batch of appeals in the case of Commissioner of Central Excise, Rajkot, Gujarat Vs Makson Confectionery Pvt. Ltd. reported in 2 .....

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paragraph) 42 to 44 and relied on the Tribunal's order dated 25.01.2006. Hon'ble Apex Court in the case of Swan Sweets Pvt. Ltd. Vs Commissioner of Central Excise, Rajkot reported in 2006 (198) E.L.T. 565 (Tri.-Mumbai) allowed batch of appeals. The Hon'ble Supreme Court in the case of Central Excise, Rajkot, Gujarat Vs Makson Confectionery Pvt. Ltd. (supra) dismissed all the civil appeals filed by the Revenue. We find that para 4 of the Supreme Court's order covers the Civil App .....

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