2016 (12) TMI 1753

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..... r the appellant and Sri Krishna Agarwal, learned Counsel for the department. This is an assessee's appeal filed under Section 35G of the Central Excise Act, 1944 against an order passed by the Tribunal dated 15-10-2009. The questions of law referred to are hereunder :- "(i)     Whether the Hon'ble Tribunal is justified in allowing the department's appeal against the same imp .....

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..... and circumstances of the case?" The questions of law have been answered by Hon'ble Apex Court in the case of Union of India v. DSCL Sugar Ltd. reported in 2015 (322) E.L.T. 769 (S.C.) conclusively holding that bagasse is not an excisable item and it is only an agricultural waste, which emerges during process of sugar. In view of this, the questions of law are answered in favour of the assessee .....

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