2025 (11) TMI 194 - SCH - Central Excise

Appeal dismissed; goods classifiable under ETI 1905 32 90 and eligible for reduced excise duty; demands unsustainable

The Commissioner CGST And Central Excise Bhopal Versus M/s. Mondelez India Foods Pvt. Ltd.

SC dismissed the appeal, upholding the CEGAT's decision that the manufactured goods in question are classifiable under ETI 1905 32 90 and entitled to the ... Classification of manufactured goods - Perk, ULTA Perk, Perk Poppers and Wafer Uncoated Reject - classifiable under Excise Tariff Item 1905 32 11 of the Central Excise Tariff Act, 1985 as claimed by department, or under ETI 1905 32 90 as claimed by the appellant - Nature of Products and Definition of words “communion”, 'Wafer' and 'Wafer Biscuit' - Benefit of exemption Notification - it was held by CESTAT that the Products of the appellant would fall under ETI 1905 32 90 and would be entitled to reduced rate of excise duty under the Exemption Notification, as amended from time to time. The demand of excise duty confirmed by the Principal Commissioner in respect of the 25 show cause notices, therefore, cannot be sustained. HELD THAT:- The Central Excise & Gold Appellate Tribunal has not committed any error in law or fact in deciding the excise appeal. In this view of the matter, the appeal is dismissed. The Supreme Court affirmed the appellate forum's determination, holding that the Central Excise & Gold Appellate Tribunal 'has not committed any error in law or fact in deciding the excise appeal.' On that basis the appeal was dismissed. The Court thereby upheld the Tribunal's legal and factual conclusions on the excise matter and declined to disturb its adjudication. All pending applications related to the appeal were ordered to 'stand closed.' The disposition is limited to the question of error in law or fact by the Tribunal; no further reasons or modifications to the Tribunal's decision were recorded in the order.