2018 (8) TMI 782

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....d. Altaf (Asstt. Comm.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa: After hearing both sides we find that the demand stand confirmed against the appellant in terms of Rule 6(3) of Cenvat Credit Rules by directing them to pay 5% / 10% of the value of the baggasse which has emerged during the course of manufacture of sugar and stands cleared by the appellant without payment of duty. ....