ASHWANI KUMAR MISHRA,J. - (1.) 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 prayer was made for fresh analysis by the assessee and was allowed. In the fresh analysis, fifth sample is also found to carry 90% sugar content. Tribunal acting thereupon has proceeded to assess the respondent firm. Aggrieved by it, the revenue is before this Court.
(2.) Learned Standing Counsel for the revenue submits that the toffees produced by the assessee was not manufactured after 2012, and no fresh sample was available. Submission is that in such circumstances, the order of Tribunal is bad.
(3.) Sri Nishant Mishra, who appears for the respondent assessee, points out that the order of Tribunal directing fresh chemical analysis of the product has attained finality.;