2018 (2) TMI 697

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....nbsp; (D.R.) ORDER Per Ms. Archana Wadhwa The appellant are engaged in the manufacture of sugar, during the course of which baggasse & press mud emerges.  As the said items were being cleared by them without payment of duty, an audit objection was raised and they were directed to pay duty in respect of the same, in terms of CBECs Circular No. 904/24/2009-CX. Dated 28.10.2009. 2. Inasmuch....

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....p; However, on appeal against the said order, the Commissioner (Appeals) observed that irrespective of the fact whether the appellant was a party before the Honble Allahabad High Court or not, they are entitled to the benefit accruing from the declaration of law  by High Court.  As such, he did not agree with the first ground of rejection. 5. However, in respect of time bar, he observe....