https://www.taxtmi.com/caselaws?id=234618 Bagasse was treated as an agricultural waste product not exigible to central excise duty in the absence of manufacturing activity. The earlier Division Bench ruling had already settled the issue, so the controversy was no longer res integra and the tribunal's order was found free from illegality or impropriety. As the duty liability question stood concluded by binding precedent, there was no basis to reopen the demand or entertain the objections to assessment. en-us Tue, 29 Jan 2013 00:00:00 +0530 Tue, 01 Apr 2014 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234618 Bagasse was treated as an agricultural waste product not exigible to central excise duty in the absence of manufacturing activity. The earlier Division Bench ruling had already settled the issue, so the controversy was no longer res integra and the tribunal's order was found free from illegality or impropriety. As the duty liability question stood concluded by binding precedent, there was no basis to reopen the demand or entertain the objections to assessment. Case-Laws Central Excise Tue, 29 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234618