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TMI Blog2011 (10) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... nal and has taken a view that the Toffee/Candy weighing less than 10 gms sold in packages of 100/200 in wholesale pack to be re-opened and sold in retail have to be assessed under Section 4 of Central Excise Act, 1944 only and not under Section 4A - appeal filed by the Revenue has no merits and accordingly rejected. - E/207/2006 - - - Dated:- 18-10-2011 - MR. M.V. RAVINDRAN, MR. B.S.V. MURTHY, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that the CESTAT order has been accepted by the Department and the ratio of the same applies to this case also since the issue relates to subsequent period. 2. Revenue is in appeal against the decision on the ground that the observations of ld. Commissioner(Appeals) that the Department has accepted the order, is not correct and the Commr. of C.E., Bhavnagar has made a proposal for filing appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/200 in wholesale pack to be re-opened and sold in retail have to be assessed under Section 4 of Central Excise Act, 1944 only and not under Section 4A. In Para 2 of the said decision, the Hon'ble Supreme Court has observed that M/s Swan Sweets Pvt.Ltd is also one of the respondents in appeal being considered by them in the case of Makson Confectionary Pvt.Ltd. Ld.A.R. fairly agrees that the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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