2016 (8) TMI 1013

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..... ed out, none appeared on behalf of the appellant nor there is any request for adjournment. 2. Since the appeal is of 2012, I take up the same for disposal in the absence of any representative from the appellant. 3. Heard the learned DR and perused the records. 4. On perusal of the records, it transpires that the issue involved in this case is regarding the payment of 5% or 10% of the value of e .....

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..... t bagasse is not excisable, there being no manufacturing process. Bagasse and pressmud is arising during the course of manufacturing of sugar is undisputed. CBEC by Circular No.1027/15/2016-CX dated 25/04/2016 has withdrawn all the earlier circulars which indicates that by-products and wastes arising during the course of manufacture of an excisable product has been held excisable. The said circula .....

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