TMI Blog2013 (9) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... cture of both dutiable and final products, then an amount equal to 10% (upto 6th July, 2009) or 5% (w.e.f. 7.7.2009) of the sale value of exempted final products is required to be paid - Therefore, neither the penalty nor the interest can be charged from the petitioners, in view of the fact that the petitioners are not liable to duty either 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 – Decided in favour of Assessee. - Central Excise Appeal No. - 24 of 2013 - - - Dated:- 25-9-2013 - Hon'ble Rajiv Sharma And Hon'ble Dr. Satish Chandra,JJ. For the Appellant : Rajesh Singh Chauhan O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases of Central Excise Commissioner v. Mahalakshmi Sugar Mills and Commissioner Central Excise, Meerut versus U. P. State Sugar Corporation and held that the Bagasse and press mud are not final products of the manufacturer. Accordingly, recovery of 8% amount of the waste Bagasse and press mud cleared by the said sugar company was held to be not justified. "Thus, it is not in dispute that the bagasse is an agricultural waste of sugarcane, though marketable product, but the duty cannot be imposed as it does not involve any manufacturing activity simply by adding an explanation under Section 2(d) of the Central Excise Act, 1944, whereby the definition of 'goods' has been defined will not make bagasse, which, as stated hereinabove, is an agri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by the Central Excise, U.P., Lucknow and demand notice dated 24/27.9.2010 issued by the Joint Commissioner, Customs Central Excise and Service Tax are hereby quashed. As some of the petitioners deposited the entire duty and interest under protest, it should be returned to them, within a maximum period of four weeks, from the date of presentation of a certified copy of this order." Since the controversy in question has been settled at rest by the aforesaid judgment and order of this Court, there appears to be no reason to admit the present appeal and decide the issue afresh. The judgment and order passed by the Tribunal does not suffer from any impropriety or illegality. The instant appeal being devoid of merit is hereby dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
