COMMISSIONER OF CENTRAL EXCISE, MEERUT vs M/S. TITAWI SUGAR COMPLEX, U.P. — C.A. No. 3634/2000

Summary: The Supreme Court dismissed the Commissioner of Central Excise's appeal against Titawi Sugar Complex on November 25, 2002. The Court upheld the Tribunal's finding that press-mud was waste and not a marketable commodity, therefore not excisable under central excise law. Since the Department failed to provide evidence contradicting this classification and had accepted similar precedent in Shankar Sugar Mills, no order as to costs was made. This case analysis is maintained by casestatus.in based on publicly available court records.