TMI Blog1992 (12) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excises and Salt Act, 1944 and has further prayed for declaring the amending Notification No. 20/82, dated 20-2-1982 and S. 51 of the Finance Act ultra vires of the Constitution whereby Rules 9 and 49 of the Central Excise Rules have been amended. 2. The petitioner No. 1 M/s. Mewar Sugar Mills Ltd. (hereinafter referred to as the petitioner Company) is an existing company which manufactures sugar through vacuum pan process and also manufactures alcohol in distillery. The petitioner company in the process of manufacture of sugar, crushes sugarcane and extracts juice from it, which after passing through certain processes goes to centrifugal in the form of 'Massecuite' whereby centrifugal force white crystal sugar is separated and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is squarely covered by the decision of their lordships of the Supreme Court in M/s. J.K. Cotton, Spinning and Weaving Mills Ltd. v. Union of India [1987 (32) E.L.T. 234 (SC)= 1987 (Suppl.) SCC-350]. He has also relied on Oudh Sugar Mills Ltd. and Ors. v. UOI through Secretary, Ministry of Finance (W.P. No. 3662/1980, decided on 13-4-1981) [1982 (10) E.L.T. 937 (All.), Khandelwal Metal and Engg. Works Anr. v. UOI [1985 (20) E.L.T. 222 (SC)] and Kesar Sugar Mills v. UOI [1983 (12) E.L.T. 285]. On the other hand Shri Shishodia contends that an S.L.P. is already pending with the Apex Court against judgment in Oudh Sugar Mills case (supra). 5. In M/s. J.K. Cotton Spinning and Weaving Mills Limited and Anr. v. Union of India (supra), their l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at molasses is a waste product was given up". Therefore, it is not necessary for us to deal contention regarding vires as the vires has already been upheld and it stands concluded in view of the aforesaid Supreme Court decision. 7. The only grievance of the petitioner is that since waste molasses is not marketable, excise duty cannot be imposed. Mr. Shishodia has placed reliance on India Cardboard Industries Ltd. v. Collector of C. Ex. [1991 (54) E.L.T. 221 (Tribunal)], Kirloskar Oil Engines Ltd. v. Union of India [1991 (51) E.L.T. 229 (Bom.)] and Bhor Industries Ltd. v. Collector of C. Excise [1989 (40) E.L.T. 280 (S.C.)]. 8. We have heard learned Counsel for the parties and perused the material on record and have also gone through the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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