Packaged confectionery valuation: multi-piece retail packs were assessed under Section 4, not Section 4A.

Sugar confectionery cleared in pet jars and poly packs was treated as not falling under the packaged-commodities valuation regime, so assessment under Section 4A of the Central Excise Act, 1944 was inapplicable. The earlier Tribunal view on multi-piece packs of small chocolates was followed, and the connected Supreme Court line was treated as confirming that approach. Valuation under Section 4 was therefore accepted, the Revenue's challenge failed, and the order dropping the proceedings was sustained.

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Issues: Whether the sugar confectionery cleared in pet jars and poly packs was assessable under Section 4 of the Central Excise Act, 1944 or under Section 4A of the Central Excise Act, 1944.

Analysis: The dispute turned on the nature of the packaging and the applicability of the packaged commodities regime. The Adjudicating authority had relied on the earlier Tribunal view that packages containing a large number of individual pieces of small chocolates would not attract assessment under Section 4A. The later Supreme Court order in the connected line of cases was treated as affirming that approach, and the issue was no longer open for reconsideration.

Conclusion: The goods were held not liable to assessment under Section 4A, and the valuation under Section 4 was accepted.

Final Conclusion: The Revenue's challenge failed, and the order dropping the proceedings was sustained.

Ratio Decidendi: Where confectionery is cleared in multi-piece retail packs that do not attract the packaged-commodity valuation regime, assessment under Section 4A of the Central Excise Act, 1944 is not applicable.

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