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TMI Blog2015 (12) TMI 1623X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The appellant is in appeal against the impugned order demanding duty along with interest and imposition of penalty of Rs. 1 lakh. 2. The facts of the case are that the appellant is manufacturing sugar molasses. The appellant is clearing molasses and sludge without payment of duty. It was alleged that the sludge had repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tank but due to rainy season this khad got diluted with rain water which sold by the appellant without payment of duty being non manufactured item. Therefore, they are not liable to duty in the light of the decision of Apex Court in the case of Bajaj Auto Ltd. v. CCE, Aurangabad - 2015 (322) E.L.T. 419 (S.C.). 4. On the other hand, learned AR reiterated the findings in the impugned order. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucts during die-casting of aluminium parts as no manufacturing process involved and hence no excise duty is payable thereon. We hold that as molasses is not manufactured item, the duty is not payable thereon. In this case also as molasses/sludge emerges without any manufacturing process and in that case the excise duty is not payable by the appellant. 8. With these terms, we set aside the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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