COMMISSIONER OF CENTRAL EXCISE Vs. DSCL SUGAR

JUDGEMENT

(1.) ADMITTEDLY , the controversy in question is no more res Integra. It has been settled by the Division Bench of this Court while deciding the Writ Petition No. 11791 (M/B) of 2010, Balrampur Chini Mills Ltd. v. Union of India and Others by order dated 18 -5 -2012 ( : 2014 (300) E.L.T. 372 (All.)) that bagasse is a waste product and no more duty will be imposed over it. Further, Bagasse and 'press mud' are not final products of the manufacturer. Relevant portion of the order and operative portion of the judgment and order dated 18 -5 -2012 (supra) are reproduced as under:-

(2.) SINCE the controversy in question has been settled at rest by the aforesaid judgment and order of this Court, there appears to be no reason to admit the present appeal and decide the issue afresh. The judgment and order passed by the Tribunal does not suffer from any impropriety or illegality. The instant appeal being devoid of merit is hereby dismissed.