Central excise duty on bagasse remained unsustainable after prior precedent settled the nondutiability issue.

Central excise duty could not be imposed on bagasse, as an earlier Division Bench had already held that bagasse is not dutiable and that the demand based on circulars and notice could not be sustained. That settled position left no open legal question for reconsideration, and there was no basis to interfere with the Tribunal's order.

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Issues: Whether central excise duty could be imposed on bagasse and whether the Tribunal's order required interference.

Analysis: The issue was treated as settled by an earlier Division Bench decision holding that bagasse is not dutiable and that the demand based on the circulars and notice could not be sustained. In that view, the legal question was no longer open for reconsideration and there was no basis to disturb the Tribunal's order.

Conclusion: No central excise duty could be imposed on bagasse, and the appeal was not fit for interference.

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