2011 (5) TMI 750

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....bsp;  The appellants have filed this appeal against the order of confirmation of duty demand on the ground that the appellants are liable to discharge the duty liability as per Sec.4A of the Central Excise Act, 1944 i.e. on the basis of MRP valuation of the product.   2. The brief facts of the case are that the appellants are manufacturer of sugar confectionery not containing ....

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....on the appellants, none appeared on behalf of the appellants nor any request for adjournment has been received.  The matter was also listed on 26.4.11 and on that day also none appeared on behalf of the appellants. Considering the issue involved in this case has been settled by this Tribunal in the case of Swan Sweets Pvt.Ltd. vs. Commissioner of C.Ex., Rajkot - 2006 (198) ELT 565 (Tri- Mumba....