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TMI Blog2017 (9) TMI 1545X X X X Extracts X X X X X X X X Extracts X X X X ..... ses, therefore the same ratio will also be applicable to press mud - demand set aside - appeal allowed - decided in favor of appellant. - Appeal No. E/2789/2012 - Final Order No. A/31475/2017 - Dated:- 7-9-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) None for the Appellant Sh. Y. Venkat Ratnam, Asst. Commissioner (AR) for the Respondent ORDER [ Order Per : Madhu Mohan Damodar ] 1. The facts of the case are that Nizam Deccan Sugars Limited, the appellants herein, are manufacturers inter-alia, of cane sugar and Cane Molasses. It emerged that assessee were also producing Bagasse and Press Mud attracting nil duty and selling the said products. Appellants were availing cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 78/- confirmed by original authority and ordered imposition of equivalent penalty. Aggrieved, appellants have filed this appeal before this forum. 2. On 7.9.2017, when the matter came up for hearing, none appeared for the appellant. On behalf of department, Ld. AR Shri Y. Venkat Ratnam, Asst. Commissioner supported the impugned order. 3. Having gone thorough the facts of the matter, we find that the issue is no longer res Integra and has been settled by the judgment of Hon ble High Court of Allahabad in the case of Balrampur Chini Mills Limited vs. CCE, Allahabad reported at [2014(300)E.L.T 372 (All.)] which held that bagasse arising in the course of manufacture of sugar cannot be treated as excisable goods, it continues to remain was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of exempted final products is required to be paid. Therefore, neither the penalty nor the interest can be charged from the petitioners, I view of the fact that the petitioners are not liable to duty either by payment or by reversal in respect of bagasse sold by the petitioner. As the petitioners have paid the entire duty and interest under protest, the entire deposited amount shall be returned to them. 4. The judgment of Hon ble High Court of Allahabad was upheld by Hon ble Supreme Court in the case of Union of India vs. DSCL Sugar Limited [2015(322)E.L.T 769 (S.C)], wherein the Apex Court unequivocally held that Bagasse is only an agricultural waste and residue which itself is not result of any process and therefore it cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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