2013 (12) TMI 747

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....hri R.K. Singla, Commissioner (AR), for the Respondent. ORDER This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues which include duty of over Rs. 4.64 crores demanded from them for the period from September, 2006 to July, 2011 by the adjudicating authority by denying them benefit of Notification No. 3/2006-C.E., dated 1-3-20....

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....e (CFTRI) for test for the presence of "Cocoa Butter", there was no report of the presence of cocoa butter. On the other hand, the report stated the inability of the Institute to detect cocoa butter in the given sample. It is submitted that the aforesaid finding recorded by the adjudicating authority is based on Wikipedia and the Tribunal's decision in the case of Nestle India Ltd. v. Commissioner....

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.... facts were gathered by the department right from November, 2008 and nothing was suppressed by the appellant. 2. We have also heard the learned Commissioner (AR) who has argued in support of the order of adjudication and particularly claimed support from HSN Explanatory Notes on white chocolate. 3. After considering the submissions, we are inclined to grant waiver and stay, having found prim....