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TMI Blog2014 (2) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : Shri Ahibaran, Addl. Commr (AR) ORDER Per: Shri P.R. Chandrasekharan, Member (Technical) The appeal is directed against Order-in-Appeal No. P-III/RS/182/2012 dated 29.5.2012 passed by the Commissioner of Central Excise & Customs (Appeals), Pune-III. 2. The appellant M/s Shri Sant Tukaram S.S.K. Ltd. is a manufacturer of sugar. During the manufacture of sugar, waste in the form of press ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1944. The appellant preferred an appeal before the lower appellate authority who dismissed the appeal and confirmed the demands; hence the appellant is before me. 3. Learned Counsel for the appellant submits that the issue has been settled against the Revenue and in favour of the assessee by this Tribunal in the case of Majalgapm SSK Ltd. vide Order No. A/936/12/EB/C-II dated 31.7.2012, wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides and also noting that the issue has already been settled by the Tribunal s decision in favour of the assessee in the case of Majalgaon SSK Ltd. (supra), I find that the issue is no longer res integra. Following the ratio of the said decision, I allow the appeals with consequential relief, if any in accordance with the law.
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