2018 (1) TMI 198

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....llant. Shri Nagaraj Naik, Deputy Commissioner (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed against the Order-in-Appeal No. 23-2007, dated 6-8-2007. 2. None appeared on behalf of the appellant despite notice nor there is any request for adjournment. Since the appeal is of 2007, the same is taken up for disposal in the absence of a....

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....ng availment of benefit of notification which was contested by them on the ground that the classification of pre-mix of coffee and tea manufactured by them would be under [Heading] 21.08 and the benefit of SSI exemption is available to them. Both the lower authorities have rejected the contentions raised by the appellants and classified the products under Chapter Heading Nos. 2101.10 and 2101.20 a....

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....ower authorities have failed to address the main issue as to the process employed by the appellants in their premises would not fall under the definition of manufacture under Section 2(f) of the Central Excise Act, 1944. 6. We find that the contentions raised by the appellant in the grounds of appeal will not carry their case any further. Hon'ble Apex Court in the case of Nestle India Ltd.....