2015 (12) TMI 1623

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..... preparing binders/cores, as the same could not be used anywhere else and the same is correctly classifiable under Tariff sub-heading 3824.90 and attracting Central Excise duty @ 16% adv - whether the appellant is liable to pay duty on sludge during the period or not? - Held that: - the reliance is placed on the decision of Apex Court in the case of Bajaj Auto Ltd. [2015 (8) TMI 197 - SUPREME COUR .....

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..... #8377; 1 lakh. 2. The facts of the case are that the appellant is manufacturing sugar molasses. The appellant is clearing molasses and sludge without payment of duty. It was alleged that the sludge had reportedly been used in the castings units for preparing binders/cores, as the same could not be used anywhere else and the same is correctly classifiable under Tariff sub-heading 3824.90 and .....

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..... uty in the light of the decision of Apex Court in the case of Bajaj Auto Ltd. v. CCE, Aurangabad - 2015 (322) E.L.T. 419 (S.C.). 4. On the other hand, learned AR reiterated the findings in the impugned order. 5. Heard the parties and considered the submissions. 6. Short issue is before us whether the appellant is liable to pay duty on sludge during the period or not. 7. The .....

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