2018 (3) TMI 1227

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..... and appellants are not required to pay duty on these floor sweeping being waste - The floor sweeping is incidental and appellant never manufacture it. So there is no question of levy of tax - appeal allowed - decided in favor of appellant. - Excise Appeal No. 51065 of 2017 - FINAL ORDER NO. 50316 /2018 - Dated:- 22-1-2018 - MR. Justice (Dr.) Satish Chandra, President And MR. V. Padmanabhan, M .....

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..... sides, it appears that issue has came up before the Tribunal in the case of Harinagar Sugar Mills Ltd. vs. CCE, [ Final Order No. A/704-706/2014 WZB dated 27.3.2014 [MANUCM/0334/2014] where by following the ratio laid down in the case of CCE vs. Geltec Ltd.- MANU/KA/1931/2011, it was observed that :- . Although, these floor sweeping gets certain value, but it cannot be said the appellants a .....

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