2016 (8) TMI 1013

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..... Ravindran 1. When this mater was called out, none appeared on behalf of the appellant nor there is any request for adjournment. 2. Since the appeal is of 2012, I take up the same for disposal in the absence of any representative from the appellant. 3. Heard the learned DR and perused the records. 4. On perusal of the records, it transpires that the issue involved in this case is rega....

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....e appellant. The Hon'ble Apex Court has held that bagasse is not excisable, there being no manufacturing process. Bagasse and pressmud is arising during the course of manufacturing of sugar is undisputed. CBEC by Circular No.1027/15/2016-CX dated 25/04/2016 has withdrawn all the earlier circulars which indicates that by-products and wastes arising during the course of manufacture of an excisable p....