TMI Blog2018 (4) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order was not found to be sustainable by this Tribunal through its said final order [2013 (8) TMI 773 - CESTAT CHENNAI] - a small percentage of gum in sugar confectionary may not be sufficient to consider the product as gum - impugned order-in-original not sustainable - appeal allowed - decided in favor of appellant. - Appeal No. E/306/2010 - FINAL ORDER NO: 61413/2018 - Dated:- 13-3-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntos Mint was dispatched in bulk pack to the present appellant and present appellant re-packed the same and that such re-packing amounts to manufacture under section 2f (iii) of the Central Excise Act, 1944. The dispute in the present case is about classification of the product and confirmation of differential duty for the period from April 2003 to February 2005. The proceedings were initiated a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was imposed on the basis of adjudication Order No. 08/2009 dated 31.03.2009 passed by Commissioner Central Excise, Chennai in respect of show cause notice issued to Chennai unit. Aggrieved by the said order-in-original dated 24.04.2009, the appellant preferred appeal before the ld. Commissioner (Appeals). The Id. Commissioner (Appeals) decided the said appeal through impugned order in appeal, wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t sustainable. 4. Heard the Ld. AR who has supported the impugned order-in-appeal. 5. Having considered rival contentions and on perusal of record, we find that the basis for confirmation of demand was order-in-original dated 31.03.2009 passed by Commissioner of Central Excise, Chennai. We also find that the said order was not found to be sustainable by this Tribunal thorough its said final ..... X X X X Extracts X X X X X X X X Extracts X X X X
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