TMI Blog1988 (5) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J)]. - The dispute is with reference to liability for payment of duty on the bagasse produced by the appellants M/s. Vasant Sahakari Sakhar Karkhana Ltd. during the period 1-3-1975 to 30-11-1979 and 1-12-1979 to 31-12-1979 covered by seperate show cause notices one dated 3-12-1979 and the other dated 24-4-1980. These notices had been issued in pursuance of audit notes. Under order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though the prayer in the EA 3 form is general (that the impugned order should be set aside). The statement of facts and the grounds of appeal raise the issue of liability with reference to the period 1-3-1975 to 29-4-1975. It is only with reference to this period that written submission dated 4-2-1988 has raised arguments. 4. The notice dated 3-12-1979 was certainly much beyond the normal perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... production of bagasse by the appellants. Bagasse is an inevitable by product of sugarcane crushing in the manufacture of sugar. The same emerges in huge quantities and it cannot be accepted that removals of such bagasse was clandestine and that the production of the same was suppressed. 6. In the circumstances we hold that the demand for the period 1-3-1975 to 29-4-1975 (under notice dated 3-12- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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