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TMI Blog2014 (8) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Jayant Sahar, A R PER : Rakesh Kumar The appellants are a sugar mill engaged in manufacture of sugar and molasses chargeable to central excise duty. In course of crushing of sugarcane, a residue called Bagasse is obtained which was being cleared on sale basis without payment of duty. The Department was of the view that since Bagasse is excisable goods fully exempt from duty and since cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand of Rs. 2,70,840/- under Rule 6(3) of Cenvat Credit Rules, 2004 along with interest thereon under Section 11AB and besides this, imposed penalty of equal amount on the appellant under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. On appeal being filed before Commissioner (Appeals) against this order of the Assistant Commissioner, the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant by Hon'ble High Court of Allahabad in the case of Balrampur Chini Mills Ltd. reported in 2013-TIOL-557-HC-ALL-CX wherein the Hon'ble Allahabad High Court after taking into consideration the amendment to Section 2(d) of Central Excise Act, 1944 with effect from 14.5.2008 has held that not withstanding the amendment to Section 2(d) by adding explanation to this Section, the Bagasse arisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue involved is this case stands decided in favour of the appellant by the judgment of the Hon'ble Allahabad High Court in the case of Balarampur Chini Mills Ltd. reported in 2013-TIOL-557-HC-ALL-CX dated. In view of this, the impugned order is not sustainable. The same is set aside. The appeal is allowed. The stay application and miscellaneous application for early hearing of stay application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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