2015 (10) TMI 1167

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....: Ms L Maithili, Adv. ORDER Per: R Periasami: This Revenue appeal filed against Commissioner's impugned order dated 31.10.2006. The short issue in this case is the assessment of duty on the sugar confectionery Nestle Eclairs and Nestle Milk Bar Eclairs manufactured and cleared in pet jars and poly packs whether under Section 4 or under Section 4A. The Adjudicating authority in his imp....

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....ng authority. She submits that the Adjudicating authority rightly dropped the proceedings by relying the Tribunal's order. The Hon'ble Supreme Court in a batch of appeals in the case of Commissioner of Central Excise, Rajkot, Gujarat Vs Makson Confectionery Pvt. Ltd. reported in 2010 (259) E.L.T.5 (S.C dismissed the Revenue's appeal. Therefore, there is no merit on the department appea....

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....ls filed by the Revenue. We find that para 4 of the Supreme Court's order covers the Civil Appeal No.1290 of 2007 filed against Tribunal order on Swan Sweets Pvt. Ltd., case which is reproduced as under:- "2. In view of the order of this Court dated 15th September, 2008, dismissing CA. No. 7559 of 2008 (D.19192/2008) [2008 (232) E.L.T. A107 (S.C.)], preferred by the Revenue against the orde....

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....re in respectful agreement, there is no merit in these appeals, which are dismissed accordingly, with no order as to costs. Civil Appeal No. 1290/2007 4. In view of the decision of this Court in Civil Appeal No. 7559 of 2008 (D.19192 of 2008), affirming the decision of the Tribunal in the case of Central Arecanut & Cocoa Marketing & Processing Co-Op. Ltd. v. C.C.E., Mangalore, 2008 (226) E.L....