2015 (7) TMI 625

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....M V Ravindran: These two appeals are directed against Order-in-Appeal No. PUN-EXCUS-003-APP-278-13-14 dated 09.10.2013 and PUN-EXCUS-003-APP-294-13-14 DATED 21.10.2013. 2. Relevant facts that arise for consideration are that the appellant here-in is manufacturer of sugar and during the manufacturing of sugar, Baggassee, Press mud and Fly Ash get generated which are sold by the appellant. The app....

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....rred appeals before first appellate authority who also agreed with the views of the adjudicating authority and rejected the appeal. 3. Learned Counsel would submit that the appellant own case this Bench has vide final order No. A/396-398/14/SMB/C-IV dated 06.2.2014 has held that the press-mud which generated during the manufacturing of sugar is not an excisable commodity and the appeals were allo....

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....de by both sides and perused the records. 6. On perusal of the records, it transpires that the issue is regarding whether the appellant is liable to pay amount 5%/10% of the value of Bagasse, Press mud and Fly Ash cleared by them as waste. In my considered view, the final order of this Bench in appellant's own case vide order dated 06.02.2014 (supra) has held that press mud is waste and non-e....