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1999 (12) TMI 163 - CEGAT, NEW DELHIExtract: .......a waste and not any lsquo final product rsquo as contemplated under Rule 57CC ibid. In this view of the matter, the orders of both the lower authorities seeking to levy central excise duty on bagasse and imposing penalty on the party cannot be sustained in law. Accordingly, I set aside the orders of both the lower authorities and allow this appeal.
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