2020 (4) TMI 801

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....L G. SHAKKARWAR, MEMBER (TECHNICAL) Shri B. K. Jain, Authorised Representative for the Appellant Shri Kapil Vaish, Chartered Accountant, for the Respondent ORDER PER: ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. 2. As per facts on record, the respondents are engaged in the manufacture of sugar and molasses du....

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.... issue required to be decided is as to whether the explanations entered in Rule 6(3) w.e.f. 01st March, 2015 would have the effect of the assessee being under a legal obligation to pay duty on the non-excisable goods bagasse and press mud. We note that the explanations were considered by the Tribunal in the case of M/s. Simbhaoli Sugar Ltd. v. Commissioner of Central Excise, Noida vide Final Order....