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2013 (3) TMI 318 - CESTAT MUMBAIMolasses captively consumed - demand confirmed after taking into higher price of A grade molasses treating the same as comparable goods - Held that:- Agreeing with the contention of the Revenue that for captively consumed the value of comparable goods is taken into consideration but in the present case there is no evidence to show that the molasses which is captively consumed is of A grade. Further, as found in the grounds of appeal, the revenue also submitted at least the lower price of the comparable goods are to be taken for the purpose of assessment. As found from the chart produced by the revenue showing the lowest price of the goods @ Rs. 600/- PMT whereas the applicants are paying duty on the price @ Rs. 850/- PMT no infirmity in the impugned order whereby Commissioner (Appeals) set aside the confirmation of demand in respect of molasses captively consumed by the respondents - appeal of revenue dismissed.
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