2025 (10) TMI 608

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....h Mr. Mohd. Ibrahim & Mr. Tushar Sharma, Advocates for the Appellant Mr. Rajashekar B.N.N, Superintendent (AR) for the Respondent ORDER Per: Pullela Nageswara Rao This appeal is filed against the Order-in-Appeal No. MLR-EXCUS-000-APP-GVK-25-18-19 dated 10.07.2018 of Principal Commissioner of Central GST and Central Excise, Mysore. The period of dispute was 2014 and the show cause notice (SCN) ....

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....ils along with the test reports and the list of ingredients used in the manufacture of the impugned goods. Thereafter, Respondent issued a show cause notice dated 15.04.2016, on adjudication the adjudicating authority as per the impugned order dated 02.01.2017 held that the 'Nestle Milky bar Eclairs' manufactured and cleared by the appellant as 'sugar confectionary' is falling under Chapte....

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....ssue is no more res integra and was considered by this Tribunal in appellant's own case and as per the Final Order Nos. 20394-20401/2020 dated 14.07.2020 reported in 2020 (7) TMI 554-CESTAT Bangalore, it is held that; "28. We find that the instant case, the issue which remains to be decided is as to whether the impugned products contained cocoa butter so as to be categorised as White Chocolate u....

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....said goods are eligible to benefit of Notification Nos.6/2002-CE, 3/2006-C.E. and 12/2012-C.E. In view of the discussion above, we find that the Department has not conclusively established that the appellant's claim that the impugned products did not contain cocoa butter during the impugned period with any indisputable proof or test report. Therefore, we find that the impugned goods i.e. Nestle Mi....