2003 (8) TMI 443

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..... [Order per : P.S. Bajaj, Member (J)]. The above captioned appeals have been directed by the Revenue against the common order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original by observing that provisions of Rule 57CC were not attracted. 2. The facts are not much in dispute. The respondents are engaged in the manufacture of sugar, molasses, etc. They are .....

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..... ex - Order No. A/1038/99-NB, dated 24-1-99 [2002 (147) E.L.T. 1069 (Tribunal)] wherein it has been observed that pressmud being a residue waste could not be called a final product in respect of which the inputs had been used as to attract the provisions of Rule 57CC. 3. We have heard both sides. The learned JDR has contended that pressmud being a marketable commodity is excisable and as such pro .....

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..... ns of Rule 57CC will not be attracted. Therefore, the impugned order passed by the learned Commissioner (Appeals) by following the ratio of law in the above cases is perfectly valid and does not suffer from any infirmity on merits so as to call for any interference and as such were upheld. Consequently, the appeals of the Revenue are dismissed being without merit. - - TaxTMI - TMITax - Central .....

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