2019 (5) TMI 1653

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..... - HELD THAT:- The issue is covered by precedent decision in respondent s own case M/S BAJAJ HINDUSTHAN SUGAR LIMITED VERSUS COMMISSIONER, CENTRAL EXCISE CGST, (NOIDA, U.P.) [ 2019 (6) TMI 186 - CESTAT ALLAHABAD] where it was held that Press Mud and Bagasse are not arising out of manufacturing activity and the same are agricultural waste and residue and therefore the said Final Order is applicab .....

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..... rge. The delay is condoned being on the lower side. 2. Further the respondent is absent. However, since the issue is covered, the appeal was taken up for final disposal. 3. I have heard the learned Departmental Representative on behalf of the Revenue. The respondents were manufacturers of sugar and molasses. They were removing Bagasse and Press Mud. The period covered is .....

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..... 04.2019. It was held in the said Final Order that Press Mud and Bagasse are not arising out of manufacturing activity and the same are agricultural waste and residue and therefore since the said Final Order is applicable in the present case I uphold the impugned order and reject the appeal filed by Revenue. (Dictated and pronounced in the open Court.) - - TaxTMI - TMITax - .....

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