TMI Blog2019 (12) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... y issuance of Circular No. 1027/15/2016-CX dated 25.04.2016. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 1089 of 2012, 1090 of 2012 - A/87250-87251/2019 - Dated:- 5-12-2019 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri V.B. Gaikwad, Advocate for the Appellant Shri Anil Choudhary, DC (AR), for the Respondent ORDER Per: Dr. D.M. Misra These two appeals are filed by the appellant challenging the Order-in Original No. 16/CEX/COMMR/KOP/2012 dated 29.03.2012 passed by the Commissioner of Central Excise, Kolhapur and another against Order-in-Appeal No. PII/RKS/112 to 130 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n their favour in their own case reported as Athani Sugars Ltd. Vs. Commissioner of Central Excise 2017-TIOL-4280-CESTAT-MUM and also in other case Shree Narmada Khand Udyog Vs. Commissioner of Central Excise 2018 (8) TMI 1075-CESTAT-AHMD and Pannageshwar Sugar Mills Ltd. Vs. Commissioner of Central Excise 2018 (10) TMI 966-CESTAT-MUM. Therefore, the impugned order is bad in law and not sustainable. Further, he has submitted that for the subsequent period from Dec 2011 to Feb 2015 demands have been dropped by the Department. 4. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. Heard both sides and perused the records. 6. We find that the issue of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared for consideration from factory, hence Rule 6(1) is applicable to the by-product bagasse. Clause (d) and (h) of the said Rule reads as follows:- (d) exempted goods means excisable goods which are exempt from the whole of the duty of excise leviable thereon, and includes goods which are chargeable to Nil rate of duty; (h) final products means excisable goods manufactured or produced from input, or using input service; 6. The amended definition of excisable goods and manufacture , have been considered by the Hon ble Supreme Court in DSCL Sugar Ltd s case (supra). Their Lordships observed as follows:- 10. In the present case it could not be pointed out as to whet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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