https://www.taxtmi.com/caselaws?id=123116 Bagasse cleared without payment of duty was treated as waste arising in sugar manufacture, not as the final product, so Rule 57CC of the Central Excise Rules was held inapplicable to sustain the demand. The Revenue's relied-on precedent was distinguished because it addressed a different question, namely whether bagasse was a manufactured product. On rectification, the Tribunal found no apparent mistake in the final order, as its earlier view had already been upheld by the Supreme Court. The application for rectification was therefore rejected. en-us Thu, 18 Oct 2007 00:00:00 +0530 Thu, 06 Sep 2012 15:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123116 Bagasse cleared without payment of duty was treated as waste arising in sugar manufacture, not as the final product, so Rule 57CC of the Central Excise Rules was held inapplicable to sustain the demand. The Revenue's relied-on precedent was distinguished because it addressed a different question, namely whether bagasse was a manufactured product. On rectification, the Tribunal found no apparent mistake in the final order, as its earlier view had already been upheld by the Supreme Court. The application for rectification was therefore rejected. Case-Laws Central Excise Thu, 18 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123116