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2016 (8) TMI 1013 - AT - Central ExcisePayment of 5% or 10% of the value of exempted goods, i.e., bagasse and pressmud - cleared without payment of duty - Held that:- the issue is covered by the judgement of the Hon’ble Apex Court in the case of UOI Vs. DSCL Sugar Ltd. [2015 (10) TMI 566 - SUPREME COURT] wherein it was held that bagasse is not excisable, there being no manufacturing process. Bagasse and pressmud is arising during the course of manufacturing of sugar is undisputed. Therefore, the impugned order is unsustainable. - Decided in favour of appellant
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