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TMI Blog2013 (5) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... e res integra. It has been settled by the Division Bench of this Court while deciding the Writ Petition No.11791 (M/B) of 2010, Balrampur Chini Mills Ltd. vs. Union of India and others by order dated 18.05.2012 that bagasse is a waste product and no more duty will be imposed over it. Further, Bagasse and 'press mud' are not final products of the manufacturer. Relevant portion of the order and oper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is nothing but a waste obtained during manufacture of sugar waste cannot be regarded as a final product exempt from duty for invoking provisions of Rule 57 CC of Central Excise Rules, 1944. The said finding has also been followed in the cases of Central Excise Commissioner v. Mahalakshmi Sugar Mills and Commissioner Central Excise, Meerut versus U. P. State Sugar Corporation and held that the Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder sub-heading 2303 20 00 of Central Excise Tariff Act. In view of the judgment of Apex Court in Civil Appeal No.2791 of 2005, Commissioner of Central Excise v. Balrampur Chini Mills, Gonda, decided on 21.10.2010, the Circular of the Chief Commissioner, Central Excise, Lucknow as well as Circular of Central Board of Excise and Customs are liable to be quashed which is the basis for issuing the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2009, issued by the Central Board of Excise and Customs, the Circular dated 3.10.2009 issued by the Central Excise, U.P., Lucknow and demand notice dated 24/27.9.2010 issued by the Joint Commissioner, Customs Central Excise and Service Tax are hereby quashed. As some of the petitioners deposited the entire duty and interest under protest, it should be returned to them, within a maximum period of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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