2012 (8) TMI 1080

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....MENT Per : S.S.Kang Heard both sides. 2. The applicant filed this application for waiver of dues. The applicant is engaged in the manufacture of sugar and molasses. In the course of manufacture of sugar, two waste products are generated i.e. press mud and waste water. The applicant were mixing these waste products together and converting into bio-compost which is cleared without payment of duty....

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....he Hon'ble Bombay High in the matter of Rallis India Ltd. vs. UOI (supra) wherein the Hon'ble Bombay High Court held thus: 26. In the present case, the mother liquor arising in the manufacture of gelatin is admittedly a waste on which no excise duty is payable. In spite of the fact that no excise duty is payable on the clearance of waste mother liquor, in view of Rule 57D, the petitioner is enti....

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....nufacture exempted final product, namely, phosphoryl A and B. In other words, liability to pay the presumptive amount under Rule 57CC would arise only if the waste mother liquor is held to be a final product, It is not even the case of the revenue that the waste mother liquor arising in the manufacture of gelatin is a final product. Therefore, in the facts of the present case, if Rule 57CC was not....