TMI Blog2013 (6) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... l be imposed over it. - Decided in favor of assessee - Central Excise Appeal No.-24 of 2012, Central Excise Appeal No. - 25 of 2012 - - - Dated:- 29-1-2013 - Devi Prasad Singh And Dr. Satish Chandra,JJ. For the Petitioner : Rajesh Singh Chauhan ORDER Vakalatnama filed by Sri A.Bansal on behalf of the respondents is taken on record. Controversy in both these appeals involves common ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods' has been defined will not make bagasse, which, as stated hereinabove, is an agricultural waste to be a duitable item and the Chief Commissioner vide Circular dated 3.10.2009 nullified the judgment and order dated 21.7.2010 rendered in Civil Appeal No.2791 of 2005. Bagasse is classified under sub-heading 2303 20 00 of Central Excise Tariff Act. In view of the judgment of Apex Court in Civi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er by payment or by reversal in respect of bagasse sold by the petitioner. As the petitioners have paid the entire duty and interest under protest, the entire deposited amount shall returned to them. In view of above discussion, all the writ petitions are allowed and impugned Circular dated 28.10.2009, issued by the Central Board of Excise and Customs, the Circular dated 3.10.2009 issued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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