2018 (8) TMI 782

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..... ugar Ltd. [2015 (10) TMI 566 - SUPREME COURT] laying down that Bagasse being residue of agriculture product and not excisable, the same is not covered by the definition of manufacture and consequently the duty liability under Rule 6(3) would not arise - appeal allowed - decided in favor of appellant. - E/1813/2012-EX[DB] - A/71329/2018-EX[DB] - Dated:- 4-7-2018 - MRS. ARCHANA WADHWA, MEMBER(JUD .....

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..... 3. The issue also stands decided by Hon ble Supreme Court in the case of Union of India v. DSCL Sugar Ltd. [2015 (322) E.L.T. 769 (S.C.)] laying down that Bagasse being residue of agriculture product and not excisable, the same is not covered by the definition of manufacture and consequently the duty liability under Rule 6(3) would not arise. As the issue is covered, we set aside the impugned orde .....

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