2012 (6) TMI 735

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..... ed 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. - Appeal No.E/1216/2004 - - - Dated:- .....

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..... the MRP based assessment and wanted the goods to be assessed on transaction value under Section 4 of the Act. An identical issue was considered in the assessee s own case by a co-ordinate Bench and was decided in their favour vide Central Arecanut Cocoa Marketing and Processing Co-op. Ltd. vs. CCE, Mangalore [2008(226) ELT 369 (Tri. Chennai)]. A civil appeal filed by the Department against the c .....

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