2008 (6) TMI 533

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..... der]. - Following an order passed by this Tribunal, vide the impugned order, the Commissioner (Appeals) vacated demand of Rs. 3,54,087/-, equal amount of penalty and appropriate interest ordered by the original authority. The appellant M/s. Cheyyar Co-operative Sugar Mills Ltd., manufactures sugar and molasses using duty paid raw materials. In the process of manufacture of the above final produc .....

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..... ct using which vermin compost is manufactured. The matter arises before the Tribunal for deciding the early hearing application filed by the respondents. It is submitted that the department intends filing appeal before High Court against the Final Order No. 1033/07 dated 20-8-07, [2007 (218) E.L.T. 416 (T)]. Another ground raised is that press mud arises from the use of common inputs and was a fin .....

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..... Rule 6(3)(b) of CCR, 2004, it is necessary that the goods involved are final products manufactured using common inputs. Press mud being a waste product, no amount can be demanded in terms of Rule 6(3)(b) of CCR, 2002 in respect of bio-fertilizers prepared from such press mud. I find that the impugned order is therefore, not sustainable. Accordingly, I set aside the impugned order and allow the app .....

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