TMI Blog2013 (3) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of molasses captively consumed by the respondents. 4. The brief facts of the case are that the appellants are engaged in the manufacture of sugar and rectified number during the manufacture of sugar. The molasses by-product of sugar industry is liable to excise duty the respondents are captively consumed molasses in the manufacture of rectified number and paying duty at the rate of Rs. 850/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore the respondents are also liable to pay duty on the same price. It is also submitted that at least the respondent are liable to pay duty at the lowest price on which the same grade of molasses has been cleared by the competitor. 8. Revenue relied upon the Tribunal decision in the case of Ashok SSK Ltd. Vs. Commissioner of C. Ex. Customs (A), Pune reported in 2000 (117) E.L.T. 708 (Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no evidence to show that the molasses which is captively consumed is of A grade. Further, we find 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. We find that the chart produced by the revenue showing the lowest price of the goods @ Rs. 600/- PMT whereas the applicants are paying duty on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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