2017 (10) TMI 1322

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..... n appeal against the impugned order where learned Commissioner (Appeals) dropped the demand against the respondent. 2.The facts of the case are that the respondent is engaged in manufacturing of sugars and molasses. During the manufacture of sugar and molasses, the bagasse emerges which is a waste and the same was cleared without payment of duty as waste. Revenue is of the view that as respondent .....

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..... dit on inputs/input service attributable to bagasse. Consequently, is not required to pay 5%/10% of the value of bagasse. In that circumstances, I hold that as issue is settled by the Honble Apex Court in favour of the respondent, therefore, issue is no more res integra. 5.With these observation, the Revenues appeal deserves no merit, accordingly, the same is dismissed. (Order was dictated in .....

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