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of <h1>Tribunal rules pressmud not excisable, dismisses Revenue's appeals</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, MEERUT-I Versus GANGESHWAR LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, MEERUT-I Versus GANGESHWAR LTD. - 2004 (175) E.L.T. 659 (Tri. - Del.) The Revenue appealed against an order-in-appeal where Rule 57CC was deemed not applicable. The dispute was over pressmud as a final product. The Commissioner (Appeals) reversed the demand, citing pressmud as a residual waste, not excisable. The Tribunal upheld the Commissioner's decision, stating pressmud is not excisable, so Rule 57CC does not apply. The Revenue's appeals were dismissed.
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