2020 (4) TMI 801

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..... AL) Shri B. K. Jain, Authorised Representative for the Appellant Shri Kapil Vaish, Chartered Accountant, for the Respondent ORDER PER: ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. 2. As per facts on record, the respondents are engaged in the manufacture of sugar and molasses during the course of manufacture of which pres .....

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..... explanations entered in Rule 6(3) w.e.f. 01st March, 2015 would have the effect of the assessee being under a legal obligation to pay duty on the non-excisable goods bagasse and press mud. We note that the explanations were considered by the Tribunal in the case of M/s. Simbhaoli Sugar Ltd. v. Commissioner of Central Excise, Noida vide Final Order No.71567/2018 dated 19.07.218. 6. It was observe .....

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