http://revach.net/article.php?id=3406

Section: Halacha   Category: Food
An Ap"peel"ing Bracha
The Mishna Berura writes (202:39) that there is a machlokes amongst the poskim whether to make a shehakol or ha'etz on orange peels glazed in honey. 

The Piskei Teshuvos (202:13) explains that if an orange tree is planted with the intentions of eating the peel, then a ha'etz would be required on the peel but if the general mindset of the planter is only for the fruit then a shehakol would be made on the peel.  Therefore, in the times of the Mishna Berura, when it was common to glaze the peel in honey and eat it, there were those who paskened that a ha'etz should be made.  However, nowadays when the sole intention of a planter is to plant for the fruit, a shehakol should always be made on the peel.  The same would be true if the peel were covered in chocolate, sugar or any other coating, a shehakol would always be the appropriate bracha.  

This halacha only applies to peels of fruits that are not generally eaten.  However, peels of fruits which are common to be eaten do require a ha'etz even when eaten alone without any topping (Piskei Teshuvos based on the Mishna berura in 203:10).  Common examples would include the peel of an apple, plum or peach.