2020 (2) TMI 139

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.... Gaikwad, Advocate for the Appellant Shri S.K. Hattangadi, AC (AR), for the Respondent ORDER Per: Dr. D.M. Misra This appeal is filed by the appellant challenging the Order-in-Original No. 29/CEX/COMMR/KOP/2011 dated 30.11.2011 passed by the Commissioner of Central Excise, Kolhapur. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of sug....

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....eir favour in their own case reported as Athani Sugars Ltd. Vs. Commissioner of Central Excise - 2017-TIOL-4280-CESTAT-MUM and also in other case Shree Narmada Khand Udyog Vs. Commissioner of Central Excise - 2018 (8) TMI 1075-CESTAT-AHMD and Pannageshwar Sugar Mills Ltd. Vs. Commissioner of Central Excise - 2018 (10) TMI 966-CESTAT-MUM. Therefore, the impugned order is bad in law and not sustaina....

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...."Bagasse" for the period prior to 01.03.2015. However, on insertion of explanation I to Rule 6 of CCR, 2004 by virtue of Notification No. 6/2015-CE(NT) dt. 1.3.2015 a view was taken by the department that bagasse being not an excisable goods and cleared from the factory, against consideration, therefore, would come within the scope of Rule 6 of the CCR, 2004. The said provision, reads as follows:-....

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....om the whole of the duty of excise leviable thereon, and includes goods which are chargeable to "Nil" rate of duty; (h) "final products" means excisable goods manufactured or produced from input, or using input service;" 6. The amended definition of 'excisable goods' and 'manufacture', have been considered by the Hon'ble Supreme Court in DSCL Sugar Ltd's case (supra). Their Lords....