COMMISSIONER OF CENTRAL EXCISE, CHENNAI vs. M/S. AUSTRALIAN FOODS INDIA PRIVATE LTD

The appeal is allowed and the impugned order is set aside, leaving the

2 Page 3 JUDGMENT account for the sale of the cookies sold loosely, their numbers were calculated from the number of empty pouches/containers left behind at the end of day. 4. On scrutiny of the documents recovered from the said outlet and on the basis of the statement of the Executive Director, a notice dated 20th December, 2012 was issued