https://www.taxtmi.com/caselaws?id=377876 The tribunal set aside the impugned order and allowed the appeal, emphasizing adherence to the law on duty recovery and refraining from deciding on unpleaded classification. The dispute centered on the classification of '3D choco filled snacks' by M/s Pepsico Holdings Pvt Ltd under the Central Excise Act, 1944. The tribunal differentiated between 'waffles and wafers,' noting the product's solid nature with a chocolate core. It highlighted the religious connotation of 'communion wafers' and the absence of evidence supporting the claim that they do not normally contain chocolates. en-us Wed, 23 Jan 2019 00:00:00 +0530 Mon, 26 Aug 2019 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377876 The tribunal set aside the impugned order and allowed the appeal, emphasizing adherence to the law on duty recovery and refraining from deciding on unpleaded classification. The dispute centered on the classification of '3D choco filled snacks' by M/s Pepsico Holdings Pvt Ltd under the Central Excise Act, 1944. The tribunal differentiated between 'waffles and wafers,' noting the product's solid nature with a chocolate core. It highlighted the religious connotation of 'communion wafers' and the absence of evidence supporting the claim that they do not normally contain chocolates. Case-Laws Central Excise Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377876