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of <h1>Supreme Court dismisses appeals favoring assessee over Revenue, citing precedent.</h1> The Supreme Court dismissed the appeals in favor of the assessee and against the Revenue, citing precedent. - 2016 (332) E.L.T. A189 (SC) Classification of Bhujia, Cheese Balls, Potato chips and other similar products - CESTAT held that the impugned goods to be fall under Chapter 21 reported in [2007 (5) TMI 56 - CESTAT, KOLKATA] - By relying on the judgment of this Court in the case of Commissioner of Central Excise, Chandigarh v. Pepsi Foods Ltd. [2011 (7) TMI 1088 - Supreme Court of India], Apex Court decided the appeal in the favour of assessee and against the revenue. The Supreme Court dismissed the appeals in favor of the assessee and against the Revenue, citing the judgment in Commissioner of Central Excise, Chandigarh v. Pepsi Foods Ltd. [2012 (286) E.L.T. A152 (S.C.)].
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