2013 (6) TMI 443

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....esh Singh Chauhan ORDER Vakalatnama filed by Sri A.Bansal on behalf of the respondents is taken on record. Controversy in both these appeals involves common question of facts and law, hence decided by the common order. Admittedly, the controversy in question is no more res integra. It has been settled by the Division Bench of this Court while deciding the Writ Petition No.11791 (M/B) o....

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....ndered in Civil Appeal No.2791 of 2005. Bagasse is classified under sub-heading 2303 20 00 of Central Excise Tariff Act. In view of the judgment of Apex Court in Civil Appeal No.2791 of 2005, Commissioner of Central Excise v. Balrampur Chini Mills, Gonda, decided on 21.10.2010, the Circular of the Chief Commissioner, Central Excise, Lucknow as well as Circular of Central Board of Excise and Cus....

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...., all the writ petitions are allowed and impugned Circular dated 28.10.2009, issued by the Central Board of Excise and Customs, the Circular dated 3.10.2009 issued by the Central Excise, U.P., Lucknow and demand notice dated 24/27.9.2010 issued by the Joint Commissioner, Customs Central Excise and Service Tax are hereby quashed. As some of the petitioners deposited the entire duty and interest und....