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2012 (6) TMI 735

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....dent: Mr. R.K. Singla, Commissioner(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....