2014 (10) TMI 635

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....ioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal is directed against Order-in-Original No. 41/S.K./M-1/2013 dated 18.12.2013 passed by the CCE, Mumbai I. Vide the said order, the learned adjudicating authority has confirmed a duty demand of Rs. 81,23,300/- for the period January, 2012 to December, 2012 against the appellant M/s Parle Products Pvt. Ltd. by classifying the product ....

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....Therefore, the same be followed in the present case also. 3. The ld. Counsel also submits that if the appellant is not allowed to take the CENVAT credit, they are required to discharge duty @2% ad valorem and the duty liability would be approx Rs. 25.46 lakhs. If the appellant is allowed to take the CENVAT credit, the duty liability would be 6% ad valorem and the appellant would be eligible tak....