https://www.taxtmi.com/caselaws?id=396885 The Tribunal determined that the products 'Nestle Milky Bar and Eclairs' are classified as sugar confectionery, not white chocolate, making them eligible for concessional duty under specified notifications. The Tribunal found that the appellants provided evidence that cocoa butter was not used post-01.01.2008, and the Revenue failed to prove otherwise. The invocation of the extended period of limitation, interest, and penalties was deemed unjustified. Consequently, all appeals were allowed with consequential relief as per law. en-us Tue, 14 Jul 2020 00:00:00 +0530 Wed, 10 Feb 2021 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396885 The Tribunal determined that the products 'Nestle Milky Bar and Eclairs' are classified as sugar confectionery, not white chocolate, making them eligible for concessional duty under specified notifications. The Tribunal found that the appellants provided evidence that cocoa butter was not used post-01.01.2008, and the Revenue failed to prove otherwise. The invocation of the extended period of limitation, interest, and penalties was deemed unjustified. Consequently, all appeals were allowed with consequential relief as per law. Case-Laws Central Excise Tue, 14 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396885