2018 (8) TMI 1087

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....the Respondent: Sh. R.K. Mishra, DR ORDER PER ANIL CHOUDHARY: The present appeal is filed by the Appellants against the Order-in-Appeal No. 04(RDN)CE/JPR-II/2013 dated 18.01.2013 passed by the Commissioner (Appeals) Customs & Central Excise, Jaipur-II. 2. The brief facts of the case are that the appellants are manufacturer of biscuits. During the manufacture of biscuit, cream is prepar....

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....red appeal before learned Commissioner (Appeals). Learned Commissioner (Appeals) through above stated common Orders-in-Appeal upheld the Orders-in-Original, observing that cream produced in the factory was capable of being marketed and that in respect of another assessee namely Annakuit Biscuits Co. show cause notice was issued based on market enquiries made from bakeries who were selling cream an....

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....he case of M/s Bhagwati Foods Pvt. Ltd. vs CCE, Jaipur, Final Order No. 70838-70840/2018, and submitted that this Tribunal had allowed appeals by setting aside the impugned Order-in-Appeal, in the said appeals. It is also contended that cream once processed for biscuits has a particular color and flavour for a particular biscuit, and not marketable normally. 4. Heard the learned AR who contends....

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....tory is solely for captive consumption. The cream has certain specification which is peculiar to Parle, the combination of various ingredients in the cream is unique and is a trade secret. It is not in our knowledge that such creams are commercially bought and sold in the market. At least to the extent we know such creams are not available in the market at all". 6. Thus, we find that the cream ....