2018 (5) TMI 664

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....Shakkarwar, Member (Technical) Shri R. Krishnan (Advocate) for Appellant Shri Rajeev Ranjan (Joint Commr.) AR for Respondent ORDER Per: Anil Choudhary The above stated three appeals are arising out of common impugned Order-in-Appeal No. 10-12/CE/ALLD/2015 dated 20.01.2015. Two of the appeals pertain to unit located in Sachendi, Kanpur and the other one pertains to unit located at Pr....

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....sumed, in the manufacture of duty exempted biscuits. The various show cause notices were adjudicated through various Orders-in-Original where the demands were confirmed. Aggrieved by the said Orders-in-Original appellant preferred appeal before learned Commissioner (Appeals). Learned Commissioner (Appeals) through above stated common Orders-in-Appeal upheld the Orders-in-Original, observing that c....

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.... filed by M/s Bhagwati Food Pvt. Ltd. and others in Appeal Nos. E/51610-51618/2015 wherein rather a similar issue was raised in respect of sugar syrup captively produced and consumed in the manufacture of biscuits, and submitted that this Tribunal had allowed appeal by setting aside the impugned Order-in-Appeal, in the said appeal. It is also contended that cream once processed for biscuits has a ....

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....rded the submission of the appellant as under:- "Cream manufactured is not marketable: it is submitted that even otherwise the cream which is produced in the factory is solely for captive consumption. The cream has certain specification which is peculiar to Brittania, the combination of various ingredients in the cream is unique and is a trade secret. It is not in our knowledge that such ....