2010 (12) TMI 1158

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....who prays for and is granted two weeks' time to file counter affidavit. Power has also been filed by Sri Alok Kumar Tripathi on behalf of the Union of India. The issue involved in the present case is whether Bagasse can be subjected to any duty under the Central Excise Act, it being a waste and not a manufactured product, as pronounced by the Supreme Court in the case of the petitioners ....

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....Act, where an explanation was added, saying that "goods" include 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 Board issued a Circular dated 28.10.09, saying that in view of the amended provisions aforesaid, if the cenvat credit has been taken on the inputs which are used for manufacture of duti....

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....sp;final product, on which no duty is payable, the plea of the petitioner cannot be considered by the assessing authority, in view of the circulars, referred to above, issued by the Board and the Chief Commissioner respectively, which specifically direct for charging such duty, simply because, bagasse has been found to be marketable. Interpreting Rule 6 and in particular sub-rule (2), learned c....

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....e case, the High Court would have been justified in rejecting such an objection and the impugned circular could not have been challenged before the departmental authorities as they would have felt bound by it'. Learned counsel for the petitioner also relied upon the case of Mercury Laboratories Pvt. Ltd. vs. State of U.P. and others, 2000 119 STC 271 All, wherein the Division Bench of this ....