https://www.taxtmi.com/caselaws?id=237293 The High Court upheld the classification of bagasse as a waste product, emphasizing its status as agricultural waste exempt from duty under the Central Excise Act. It ruled against the imposition of duty on bagasse, stating it does not involve manufacturing activity. Circulars attempting to impose duty were deemed invalid. Petitioners not liable for duty were entitled to refunds of duty and interest paid under protest. The Court quashed Circulars issued by authorities and directed the return of duty and interest paid under protest, ultimately dismissing the appeal for lack of merit. en-us Wed, 11 Sep 2013 00:00:00 +0530 Wed, 03 Sep 2014 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237293 The High Court upheld the classification of bagasse as a waste product, emphasizing its status as agricultural waste exempt from duty under the Central Excise Act. It ruled against the imposition of duty on bagasse, stating it does not involve manufacturing activity. Circulars attempting to impose duty were deemed invalid. Petitioners not liable for duty were entitled to refunds of duty and interest paid under protest. The Court quashed Circulars issued by authorities and directed the return of duty and interest paid under protest, ultimately dismissing the appeal for lack of merit. Case-Laws Central Excise Wed, 11 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237293