TMI Blog2015 (7) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... s own case vide order (2014 (2) TMI 1180 - CESTAT MUMBAI) has held that press mud is waste and non-excisable. This view of the Tribunal is binding on me and accordingly if the appellant has paid an amount under protest entertaining a view that he is not liable to pay the same it needs to be refunded to him. I also find strong force in contentions raised by the appellant that decision of Hon'ble Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PUN-EXCUS-003-APP-294-13-14 DATED 21.10.2013. 2. Relevant facts that arise for consideration are that the appellant here-in is manufacturer of sugar and during the manufacturing of sugar, Baggassee, Press mud and Fly Ash get generated which are sold by the appellant. The appellant clears the Baggassee, Press mud and Fly Ash without payment of duty claiming them to be non-excisable. It is the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal. 3. Learned Counsel would submit that the appellant own case this Bench has vide final order No. A/396-398/14/SMB/C-IV dated 06.2.2014 has held that the press-mud which generated during the manufacturing of sugar is not an excisable commodity and the appeals were allowed with consequential relief. It is his submission that the Hon'ble High Court of Allahabad in the case of Balramp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g whether the appellant is liable to pay amount 5%/10% of the value of Bagasse, Press mud and Fly Ash cleared by them as waste. In my considered view, the final order of this Bench in appellant's own case vide order dated 06.02.2014 (supra) has held that press mud is waste and non-excisable. This view of the Tribunal is binding on me and accordingly if the appellant has paid an amount under pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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