Supreme Court of India
Commissioner Of Central Excise vs Titawi Sugar Complex on 21 November, 2002
Equivalent citations: 2003(152)ELT21(SC), (2003)9SCC227, AIRONLINE 2002 SC 363, 2003 (9) SCC 227, (2003) 152 ELT 21, (2005) 105 FACLR 464, (2005) 2 CURLJ(CCR) 421, (2005) 2 ESC 246, (2005) 2 SCJ 738, (2005) 2 SCT 415, (2005) 2 SERVLJ 331, (2005) 2 SUPREME 615, (2005) 31 ALLINDCAS 734, (2005) 3 JT 468 (SC), (2005) 3 LAB LN 95, (2005) 3 PAT LJR 194, (2005) 3 SCALE 338, 2005 (4) SCC 154, (2005) 4 SERVLR 701, 2005 ALL CJ 2 1088, 2005 SCC (L&S) 452
Bench: M.B. Shah, D.M. Dharmadhikari
ORDER
1. Heard learned counsel for the parties. The Tribunal allowed the appeal filed by the assessee by referring to its earlier decision in A/1038/99-NB(SM), dated 24-9-99 wherein it was held that press-mud would not be a marketable commodity and therefore not excisable. Admittedly, the Department has accepted the decision rendered by the Tribunal in Shankar Sugar Mills and has not challenged the same. Further, the Department has not led any evidence to establish that press-mud was in any way marketable commodity. Hence these appeals are dismissed.
2. There shall not any order as to costs.