2014 (8) TMI 912

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....issioner (AR) PER : P R Chandrasekharan The appeal is directed against Order-in-Original No. 04/CEX/2011 dated 21/09/2011 passed by the Commissioner of Central Excise, Pune - III Commissionerate. 2. Vide the impugned order a duty demand of Rs. 52,42,230/- has been confirmed against the appellant, M/s. Sahakar Shiromani Vasantrao Kale Sahakari Sakhar Karkhana Ltd., Pandharpur, Solapur alon....

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....considered the submissions. This is a case where demand @ 10%/5% of the value of bagasse cleared without payment of duty has been made during the course of manufacture of sugar. Bagasse is a waste/by-product. 5.1 In a recent decision the hon'ble apex Court in the case of Hindustan Zinc Ltd. held that the provisions of Rule 6(3) of the CENVAT Credit Rules 2004 will not apply to by-products a....