2012 (6) TMI 735

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..... (AR) JUDGEMENT Per: P.G. Chacko On a perusal of the records and hearing both sides, we note that the issue arising for consideration is 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. The subject goods is Chocolate Eclairs each piece weighing 5.5 gms, packed in 90/180 pieces in one .....

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..... s judgment in CCE, Rajkot vs. Makson Confectionery Pvt. Ltd. [2010-TIOL-72-SC-CX] wherein the decision of the apex court reported in 2008(232) ELT A107(SC) was followed and the Tribunal's decision in the case of Swan Sweets Ltd. vs. Commissioner [2006-TIOL-229-CESTAT-MUM], which was followed in the present appellant's earlier case reported at 2008(226) ELT 369 (Tri. Chennai) was upheld. 2. In vie .....

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