https://www.taxtmi.com/caselaws?id=166141 Bagasse generated in sugar manufacture was treated as excisable because it had a distinct commercial identity and trade name, so it fell within the excise net for the relevant period. The limitation plea failed because the classification list did not disclose bagasse as a declared product, and a show cause notice issued before deletion of Rule 10A meant the proceedings remained governed by that rule. However, the duty computation was found unsatisfactory: valuation had relied on an isolated sale and had to exclude moisture content, with reassessment directed on a fairer basis. en-us Wed, 20 Apr 1983 00:00:00 +0530 Tue, 26 Aug 2014 18:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166141 Bagasse generated in sugar manufacture was treated as excisable because it had a distinct commercial identity and trade name, so it fell within the excise net for the relevant period. The limitation plea failed because the classification list did not disclose bagasse as a declared product, and a show cause notice issued before deletion of Rule 10A meant the proceedings remained governed by that rule. However, the duty computation was found unsatisfactory: valuation had relied on an isolated sale and had to exclude moisture content, with reassessment directed on a fairer basis. Case-Laws Central Excise Wed, 20 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166141