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Yashwant SSK Ltd. Versus Commissioner of Central Excise

2016 (8) TMI 1013 - CESTAT MUMBAI

Payment of 5% or 10% of the value of exempted goods, i.e., bagasse and pressmud - cleared without payment of duty - Held that:- the issue is covered by the judgement of the Hon’ble Apex Court in the case of UOI Vs. DSCL Sugar Ltd. [2015 (10) TMI 566 .....

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ided in favour of appellant - APPEAL No. E/206/12 - Order No. A/87870/16/SMB - Dated:- 24-5-2016 - Mr. M. V. Ravindran, Member (Judicial) None for appellant Shri Ashutosh Nath, Asst. Comm. (AR), for respondent ORDER Per M. V. Ravindran 1. When this m .....

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nd 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 exempted goods, i.e., bagasse and pressmud cleared by the appellant. The bagasse and pressm .....

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by them without payment of duty. On consideration of the issues, I find that the issue of bagasse being marketable product and hence it becomes exempted goods as per Section 2 (d) of the Central Excise Act was not accepted by the Hon ble Supreme Cou .....

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ufacturing 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 CBEC by Circular No.1027/15/2016-CX dated 25/04/2016 has withdrawn all the earlier circulars which indicates that by-products and wastes ar .....

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