2017 (5) TMI 1451

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tified spirit and denatured spirit, falling under Chapter Nos.17 and 22 of the Schedule to the Central Excise Tariff At, 1985. For manufacture of sugar and molasses, the main raw material is sugar cane. They are extracting the sugarcane juice (by crushing the said sugarcane) which is further processed and used for manufacture of sugar and molasses. The impurities (in the form of sludge) which are taken out of the sugarcane juice during the course of filtration/purification are referred to as press-mud. The spent wash is the impurities in liquid form taken out of the molasses while processing the same. The boiler ash is the ash remaining after burning of the bagasse in the boiler. They are dumping the above said items viz., press-mud, spent ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se allegations, a show-cause notice was issued to the assessee demanding an amount equal to 5% or 10% of the sale value of the compost manure cleared by them without payment of duty during the period from September 2008 to February 2011. After following due process of law, the lower authority has confirmed the demand and ordered the recovery of the said amount along with interest and penalty. Aggrieved by the said order, the assessee filed an appeal before the Commissioner on the ground that the order passed by the lower authority is contrary to the series of decisions given by the High Court/Tribunal wherein the courts have repeatedly laid down that the compost is not manufactured product and hence even after 10.5.2008 it will remain as no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(Tri.) ii. CCE vs. Kumbhi Kasari S.S.K. Ltd.: 2011 (266) ELT 87 (Tri.) iii. CCE vs. Echjay Forging Pvt. Ltd.: 2015 (319) ELT 127 (Tri.) iv. CCE vs. Balkrishna Industries: 2006 (201) ELT 325 (SC) v. UOI vs. Hindustan Zinc Ltd.: 2014 (303) ELT 321 (SC) vi. Rallies India Ltd. vs. UOI: 2009 (233) ELT 301 (Bom.) vii. CCE vs. Sterling Gelatin: 2011 (270) ELT 200 (Guj.) viii. CCE vs. EID Parry (I) Ltd. : 2013 (293) ELT 10 (Mad.) ix. Sandoz Pvt. Ltd. vs. CCE: 2016 (343) ELT 1170 (Tri.) x. Sharad S.S.K. Ltd. vs. CCE: 2015 (321) ELT 468 (Tri.) xi. Final Order No.A/106/13/EB/C-II dt.14.1.2013 : M/s. Sonhira S.S.K. Ltd. xii. Final Order No.A/1035-1036/12/....