2012 (11) TMI 1020

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant. None, for the Respondent. ORDER Revenue filed the appeal against the impugned order passed by the Commissioner (Appeals). 2. From the record we find that this appeal was listed three times and none appeared on behalf of the respondents in spite of notice. Hence the appeal is being taken up in the absence of the respondents. 3. The brief facts of the case a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed by the Respondent. 5. The Revenue filed this appeal against the order passed by the Commissioner (Appeals) on the ground that the ratio of the decision in the case of Bharat Sugar Mills Ltd. (supra) is not applicable. The contention of the Revenue is also that the Respondents cleared the brown sugar to M/s. Swastik Sales Corporation, Hyderabad at the rate of Rs. 850/- per quintal. Hence....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder Chapter 23 of the Central Excise Tariff as claimed by the Respondent. 7. We find that Chapter 23 of the Central Excise Tariff covers residue and waste from the food industry whereas Chapter 17 of the Central Excise Tariff specifically covers sugar. As per Chapter Note No. 2 of Chapter 17 of the Central Excise Tariff, sugar means any form of sugar in which the sucrose contents, if expr....