2016 (11) TMI 352

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.... : Shri Rahul Gajera, Advocate For Revenue : Shri Alok Sivastava, Authorised Representative ORDER Per Dr D. M. Misra This appeal is filed against OIA-CCEA-SRT-II/SSP-27/2013-14/U/S-35A dt 17/05/2013 passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax-SURAT-II. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of ....

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....f equal amount imposed. Aggrieved by the said order, the appellant preferred an appeal before the Ld Commissioner (Appeals), who in turn, rejected their appeal.Hence, the present appeal. 3. The Ld Advocate Shri Rahul Gajera for the appellant submits that Press-mud cannot be considered as an exempted excisable goods since it emerges as a by-product during the course of manufacture of Sugar/Molas....

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.... settled by the aforesaid judgements. The Hon'ble Allahabad High Court in the case of Balarampur Chini Mills Ltd Vs UOI  2014(300)ELT.372 (AH) observed as follows: "18. A perusal of Rule 6(1) clearly shows that the manufacturer has to manufacture both dutiable goods as well as exempted goods. Since bagasse is not manufactured goods but is a waste product which emerges/comes into exis....