2013 (9) TMI 823

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..... ndent Counsel :- B.J. Agrawal,Piyush Agrawal   ORDER Present appeal has been filed against the order passed by Custom Excise & Service Tax Appellate Tribunal, New Delhi in Excise Appeal No. 504 of 2012 dated 8th June, 2012 under Section 35-G of the Central Excise Act, 1944 by the Revenue. The respondent is manufacturer of sugar and molasses. According to the respondent, Bagasse which is a .....

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..... t the Hon'ble High Court may resolve the question of law referred to in the above paragraph?" Heard Sri Siddharth Shukla, learned counsel for the appellant and Sri Bharat Ji Agrawal, learned Senior Counsel assisted by Sri Piyush Agrawal, counsel for the respondent. Learned counsel for the respondent submits that the controversy on hand is squarely covered by a Division Bench decision of Lucknow .....

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..... o.2791 of 2005. Bagasse is classified under sub-heading 2303 20 00 of Central Excise Tariff Act. In view of the judgment of Apex Court in Civil Appeal No.2791 of 2005, Commissioner of Central Excise v. Balrampur Chini Mills, Gonda, decided on 21.10.2010, the Circular of the Chief Commissioner, Central Excise, Lucknow as well as Circular of Central Board of Excise and Customs are liable to be quas .....

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