https://www.taxtmi.com/caselaws?id=241082 Sugar confectionery qualified for the concessional rate under Notification No. 3/2006-C.E. because the record did not contain a categorical test report showing presence of cocoa butter, an ingredient associated with white chocolate; reliance on Wikipedia was treated as doubtful and the department's precedent was found prima facie distinguishable. The Tribunal also found a prima facie limitation defence for a substantial part of the duty demand, as the relevant facts appeared to have been known to the department earlier and suppression was not evident. On these grounds, pre-deposit was waived and recovery stayed pending disposal of the appeal. en-us Wed, 06 Mar 2013 00:00:00 +0530 Tue, 17 Dec 2013 11:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241082 Sugar confectionery qualified for the concessional rate under Notification No. 3/2006-C.E. because the record did not contain a categorical test report showing presence of cocoa butter, an ingredient associated with white chocolate; reliance on Wikipedia was treated as doubtful and the department's precedent was found prima facie distinguishable. The Tribunal also found a prima facie limitation defence for a substantial part of the duty demand, as the relevant facts appeared to have been known to the department earlier and suppression was not evident. On these grounds, pre-deposit was waived and recovery stayed pending disposal of the appeal. Case-Laws Central Excise Wed, 06 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241082