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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.
Issues:
Assessment of goods under Section 4 or Section 4A of the Central Excise Act. Analysis: The judgment by the Appellate Tribunal CESTAT Bangalore involved the consideration of whether goods cleared by the appellant should be assessed to duty under Section 4 or Section 4A of the Central Excise Act. The goods in question were Chocolate Eclairs packed in multi-piece packages. The authorities had chosen to assess the goods under Section 4A, based on the pouches containing Eclairs being considered as multi-piece packages. However, the appellant objected to this assessment and sought to have the goods assessed on transaction value under Section 4 of the Act. The Tribunal noted that a similar issue had been considered in the appellant's own case by a co-ordinate Bench, where the decision was in favor of the assessee. This decision was supported by a judgment of the Hon'ble Supreme Court in a related case. Based on the cited case law, which supported the appellant's position, the Tribunal set aside the impugned order and allowed the appeal with consequential relief to the appellant. In conclusion, the judgment provided a detailed analysis of the issue regarding the assessment of goods under different sections of the Central Excise Act. It considered the specific circumstances of the case, including the nature of the goods and the previous legal precedents. The Tribunal's decision was based on the application of relevant case law that favored the appellant's position, leading to the setting aside of the original order and granting relief to the appellant.
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