2013 (12) TMI 53

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h, Superintendent (AR), for the Respondent. ORDER The appellant is engaged in the manufacture of sugar (main product) and molasses (by-product), in which process press-mud emerges as a waste, which is sold for a price. Press-mud does not figure in the First Schedule to the Central Excise Tariff Act. Nevertheless, the Department issued a show-cause notice to the appellant demanding 10%/5% of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....goods" includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable. The learned Superintendent (AR) submits that the appellant admittedly sold press-mud for a consideration and hence the material should be deemed to be marketable. Per contra, it is submitted by the learned counsel for the appellant that m....