2014 (4) TMI 1220

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..... cannot be held to be a final marketable excisable product there is no requirement of payment of 10% amount in terms of the provisions of Rule 6(3)(1). The Board’s Circular No. 904/24/2009-CX, dated 28-10-2009, stands struck down by Allahabad High Court in the case of Balrampur Chini Mills v. Union of India [2013 (1) TMI 525 - ALLAHABAD HIGH COURT], it stands held that the bagasse does not attra .....

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..... cannot be held to be a final marketable excisable product there is no requirement of payment of 10% amount in terms of the provisions of Rule 6(3)(1). I also find that the Board s Circular No. 904/24/2009-CX, dated 28-10-2009, stands struck down by Allahabad High Court in the case of Balrampur Chini Mills v. Union of India - 2014 (300) E.L.T. 372 (All.), it stands held that the bagasse does not at .....

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