2014 (10) TMI 635

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....rasekharan: 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 "Cheeselings" manufactured by the appellant....

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....t 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 take CENVAT credit of Rs. 56 lakhs then the duty l....