- (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 24-9-1999 wherein it was held that press-mud was waste and 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 a marketable commodity. Hence these appeals are dismissed.
(2.)There shall be no order as to costs.