2019 (6) TMI 186

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gh, Superintendent, Authorised Representative for the Respondent ORDER PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by Ms. Sanyukta Singh - ld. Counsel on behalf of the appellant & Shri Pawan Kumar Singh - ld. Superintendent on behalf of the Revenue, I note that the appellants were manufacturing Sugar & Molasses. They were removing Bagasse & Press-mud. The period covere .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er No. 72832/2018 dated 10.12.2018. It was held in appellant's own case through the said Final Order dated 10.12.2018 by relying on Hon'ble Supreme Court's decision in the case of Union of India Versus DSCL Sugar Ltd. reported at 2015 (322) E.L.T. 769 (S.C.) that Press-mud & Bagasse are not arising out of manufacturing activity and the same are agriculture Waste & Residue. In view of the settled p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X