TMI Blog2013 (5) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured final product, but it is a residue/waste. The petitioners are not liable to duty either by payment or by reversal in respect of bagasse sold by the petitioner. In favour of assessee. - Central Excise Appeal No.-15 of 2013 - - - Dated:- 3-5-2013 - Rajiv Sharma And Arvind Kumar Tripathi (II),JJ. For the Petitioner : Rajesh Singh Chauhan ORDER Admittedly, the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbhari Sugar Allied Industries Limited [2005 (189) ELT 62 (SC)], uphold the findings recorded by the Tribunal in the case of CCE v. Shakumbhari Sugar and Allied Industries Limited, whereby it has been held that the 'Bagasse' obtained during the course of manufacture of sugar out of sugarcane may find an entry in Schedule to the Central Excise Tariff, but it does not become a final product merely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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. In view of above discussion, all the writ petitions are allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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