2011 (10) TMI 132

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.... that the respondents are engaged in manufacture of sugar confectionary and the goods in question are Toffee/Candy weighing less than 10 gms. Each such piece was wrapped in wrapper and thereafter packed in a jar/box/pouch and cleared for sale to various dealers. Thereafter, the dealer sells each Toffee/Candy in retail. Department has taken a view that the goods have to be assessed on the basis of ....

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...., appeal memorandum also discussed several aspects to submit that the order of the Tribunal was not correct. 3. Heard the ld.A.R. for the Revenue and there is nobody present on behalf of the respondent. The appeal has been filed by the Revenue on the ground that the decision of the Tribunal has been challenged before Hon'ble Supreme Court. We find that the matter was considered by Hon'ble Supre....