2003 (8) TMI 443 - AT - Central Excise

Summary

The Revenue appealed against an order-in-appeal where Rule 57CC was deemed not applicable. The dispute was over pressmud as a final product. The Commissioner (Appeals) reversed the demand, citing pressmud as a residual waste, not excisable. The Tribunal upheld the Commissioner's decision, stating pressmud is not excisable, so Rule 57CC does not apply. The Revenue's appeals were dismissed.