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2018 (2) TMI 356

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.... Advocate, for the Appellant. Shri L. Paneerselvan, AC (AR), for the Respondent. ORDER The appeal filed by M/s. Lotte India Ltd., (hereinafter referred to as "assessee") is against Order-in-Appeal No. 414/2005 [P], dated 31-12-2005. 2. M/s. Parry Confectionery Ltd., Nellikuppam are manufacturers of Sugar Confectionery. During the period February, 2003 and March, 2003, the assessee....

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....the impugned order, the penalty has been set aside. Aggrieved by the decision, the present appeal has been filed. 4. With the above ground, heard Ms. Cynduja Krishnan, Advocate for the appellants and Shri L. Paneerselvan, AC (AR) for the Revenue. 5. The learned counsel for the appellant submitted that the goods in question were sold at the contract price in bulk packs of 80 gms. as....