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Documents citing The Central Arecanut And Cocoa ... vs Cce on 22 February, 2008

(1 To 8): M/S. Sampre Nutrition Limited vs (1 & 8): The Commissioner Of Customs & on 19 January, 2012

9. We have given careful consideration to the submissions. The Larger Bench which considered the issues referred to by this Bench in the case of M/s. Roys Industries Ltd. rendered a split verdict. The minority view, which is in favour of the assessee, is to the effect that, with the dismissal of Civil Appeal No.7559/2008 (which was filed by the Commissioner of Central Excise, Mangalore against the Tribunals decision in the case of Central Arecanut and Cocoa Marketing and Processing Cooperative Ltd. vs. Commissioner: 2008 (226) ELT 369) by the Supreme Court, the issue stands settled in favour of the assessees.
Custom, Excise & Service Tax Tribunal Cites 11 - Cited by 0 - Full Document

M/S. The Central Arecanut & Cocoa ... vs Cce, Mangalore on 12 June, 2012

Honble Mr. P.G. Chacko, Member(Judicial) Honble Mr. M. Veeraiyan, Member(Technical) FINAL ORDER No._______________________ [Order 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 5.5 gms, packed in 90/180 pieces in one pouch totally weighing 500gms/1000gms. The authorities below considered these pouches containing Eclairs as multi-piece packages and accordingly chose to assess them to duty under Section 4A of the Act. The assessee objected to the MRP based assessment and wanted the goods to be assessed on transaction value under Section 4 of the Act. An identical issue was considered in the assessees own case by a co-ordinate Bench and was decided in their favour vide Central Arecanut & Cocoa Marketing and Processing Co-op. Ltd. vs. CCE, Mangalore [2008(226) ELT 369 (Tri. Chennai)]. A civil appeal filed by the Department against the cited decision was dismissed by the Honble Supreme Court vide 2008(232) ELT A107(SC).
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 3 - Full Document
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