2014 (6) TMI 52

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....oner (AR), for the Respondent. ORDER The appellant is a manufacturer of sugar. Bagasse and Press Mud which arises as a waste during the course of manufacture of sugar has been sold by the appellant without payment of excise duty. The department has required them to deposit 10% of the value in accordance with Rule 6(3) of Cenvat Credit Rules, 2004 on the ground that appellant did not maintain sep....