2007 (3) TMI 781

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....both sides. The dispute is in respect of catering pack of ice creams supplied in four liters and one-liter pack. It is the contention of the appellants that such pack of ice cream is not subject to the Packaged Commodity Rules, 1977 and hence the assessment of the same is correctly required to be done under Section 4 of the Central Excise Act, 1944. The Adjudicating Commissioner relying on various....

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....al as in the case of Monsanto Manufacturers Pvt. Ltd. vs. CCE, Ghaziabad, 2006 (193) ELT 495 (Tri.-Del.) has taken note of the Circular as well as the earlier order in the case of Jayanti Food Processing Pvt. Ltd. (cited supra) and has held that assessment Shri Patil also states that in the instant case M/s. Merry Weathers Food Products Ltd. was manufacturing the impugned ice-creams and selling to....