2003 (8) TMI 443

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..... S/Shri Rajesh Chhibber and Bipin Garg, Advocates, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  The above captioned appeals have been directed by the Revenue against the common order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original by observing that provisions of Rule 57CC were not attracted. 2. The facts are not much in disp....

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....of law laid down in Shankar Sugar Mills - 1998 (100) E.L.T. 151 and Titawi Sugar Complex - Order No. A/1038/99-NB, dated 24-1-99 [2002 (147) E.L.T. 1069 (Tribunal)] wherein it has been observed that pressmud being a residue waste could not be called a final product in respect of which the inputs had been used as to attract the provisions of Rule 57CC. 3. We have heard both sides. The learn....