https://www.taxtmi.com/caselaws?id=116177 Rule 57CC was examined in relation to clearance of bagasse treated as a by-product without duty. The Tribunal noted that an earlier decision holding that no demand could be raised under Rule 57CC for bagasse had been taken to the Supreme Court and the appeal was dismissed. It also found that the contrary High Court decision cited by the Revenue did not address the precise issue raised. On that basis, the appellant was held to have a strong prima facie case, and waiver of the entire pre-deposit of duty and penalty was granted pending appeal. en-us Wed, 16 Mar 2005 00:00:00 +0530 Fri, 08 Jun 2012 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116177 Rule 57CC was examined in relation to clearance of bagasse treated as a by-product without duty. The Tribunal noted that an earlier decision holding that no demand could be raised under Rule 57CC for bagasse had been taken to the Supreme Court and the appeal was dismissed. It also found that the contrary High Court decision cited by the Revenue did not address the precise issue raised. On that basis, the appellant was held to have a strong prima facie case, and waiver of the entire pre-deposit of duty and penalty was granted pending appeal. Case-Laws Central Excise Wed, 16 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116177