2021 (9) TMI 1412

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....vocate, for the Appellant. Shri T.M. Siddiqui, Authorized Representative, for the Respondent. ORDER M/s. Varun Beverages Limited [the appellant] has filed this appeal to assail the order dated October 19, 2016 passed by the Commissioner of Central Excise Commissionerate, Noida-I [the Commissioner] holding that the products viz. "Nimbooz by 7 up" (cleared as "Tropicana Twister NIMBOZ") and....

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....pearing for the Department has, however, supported the impugned order. 4. The Larger Bench of the Tribunal answered the reference in paragraph 67 of the order and it is reproduced below :  "67. Accordingly, the reference is answered as follows : The product "Minute Maid Nimbu Fresh (hereinafter referred to as MMNF) manufactured by Brindavan Beverages Private Lim....