2015 (12) TMI 1623

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....ellant. Ms. Swati Gupta, Advocate, for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The appellant is in appeal against the impugned order demanding duty along with interest and imposition of penalty of Rs. 1 lakh. 2. The facts of the case are that the appellant is manufacturing sugar molasses. The appellant is clearing molasses and sludge without payment of duty....

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....tank. After 1994, this molasses under steel tank but due to rainy season this khad got diluted with rain water which sold by the appellant without payment of duty being non manufactured item. Therefore, they are not liable to duty in the light of the decision of Apex Court in the case of Bajaj Auto Ltd. v. CCE, Aurangabad - 2015 (322) E.L.T. 419 (S.C.). 4. On the other hand, learned AR rei....