9911796707
TMI Blog1999 (4) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri G.B. Yadav, JDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - Ashok Sahakari Sakhar Karkhana Ltd. E/1634-V/95-BOM, E/635-V/95-BOM as well as E/636-V/95-BOM and along with Shri Dnyaneshwar S.S.K. Ltd. E/832-V/95-BOM. 2. These four appeals were argued by Shri K.P. Joshi, Advocate for the appellants. Shri G.B. Yadav represented Revenue. Since the issue involved is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of the purchase prices fixed by WMDC. He confirmed the differential duty. 5. Both manufactures then filed appeals before the Commissioner (Appeals) Pune. Before the Commissioner it was claimed that a price of Rs. 850/- PMT was fixed by the Maharashtra Government. It was however; admitted that this price was not notified under any Government Resolution. On this observation the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first order. On this observation he upheld all the lower orders. 7. We find that both the appellants captively consumed molasses manufactured by them. Since no quantity was sold by them, the valuation of comparable goods manufactured by other assessees would become the basis for determination of the assessable value of the goods so captively consumed. However in terms of Rule 6(b)(i) suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iry as to the values commanded by nearby assessees for molasses of the same grades, comparable to what was consumed by the two appellants in the present case and then issue appropriate orders. The appellants undertake to supply the required information and to assist the Assistant Commissioner in this exercise. These four appeals are thus allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X
|
