Follow the below steps to disable Java in Internet Explorer with Group Policy.
Open Internet Explorer, then from the Tools menu select Manage Add-ons. Locate the Java add-on, select and double click on it.
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Click on the Copy button to copy the content and paste it into notepad
Name: Sun Java Console
Publisher: Oracle America, Inc.
Type: Browser Extension
Architecture: 32-bit
Version: 7.0.100.18
File date: Today, January 13, 2013, 15 minutes ago
Date last accessed: Not available
Class ID: {08B0E5C0-4FCB-11CF-AAA5-00401C608501}
Use count: 0
Block count: 0
File: ssv.dll
Folder: C:\Program Files (x86)\Java\jre7\bin
Repeat the same for any other Java related add-ons.
Now open the Group Policy editor and navigate to Computer Configuration \ Administrative Templates \ Windows Components \ Internet Explorer \ Security Features \ Add-on Management.
Open the Add-on list Setting, Enable it and then add the Class IDs of all Java add-on-s to the list. Set the value to 0. Click OK to save the changes.
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Note that you can also apply the same settings under the User Configuration node. Possible values that can be entered are:
0 - The add-on is disabled, and users cannot manage the add-on from the user interface.
1 - The add-on is enabled, and users cannot manage the add-on from the user interface.
2 - The add-on is enabled, and users can manage the add-on from the user interface.
Once the updates settings have applied to your machine the add-ons should be disabled.

To test if it-s working go to the Java applet test page here http://www.java.com/en/download/testjava.jsp