2017 (4) TMI 1594

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.... ORDER Hon'ble Ashwani Kumar Mishra,J. Pursuant to an order passed by this Court in Revision No.830 of 2010, dated 8.12.2011, a chemical analysis of toffees, candies and lollipops were undertaken, in which out of 05 samples, 04 reported sugar content of 90%, whereas fifth one demonstrated sugar content at 54.20%. In respect of fifth sample, where sugar content was found at 54.20%, a pr....

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....s that production of candies stopped in the year 2012, and thereafter, no fresh sample was available. Learned counsel for the assessee submits that production of candies had not stopped, and that candies were available in the market, but it was only that its selling by the assessee was stopped. Having heard learned counsel for the parties, I find that as against 05 samples initially sent for....