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2017 (3) TMI 229 - CESTAT MUMBAIValuation - Denaturing of goods - whether appellant is liable to pay duty on Ethyl Acetate cleared to sugar factory for denaturing purposes or otherwise? - Held that: - identical issue of the same appellant was decided by this Bench in the case of LAXMI ORGANIC INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., RAIGAD [2007 (7) TMI 491 - CESTAT, MUMBAI], wherein same issue was in dispute before the Division Bench, where it was held that duty is not required to be paid on denaturing of goods - appellant not liable to pay duty - appeal allowed - decided in favor of appellant.
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