TMI Blog2015 (2) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... sses, the same has been mentioned as of second grade. In this case, there is neither allegation nor there is any evidence that the sale of the molasses was not to independent buyers and that the price was not the sole consideration of sale. When it is not disputed that the sale was to independent buyers and price was the only consideration for sale and was not influenced by any other consideration, in our view, there would be no justification for rejecting the sale price and adopting the comparable price at which the molasses was being sold by other manufacturers as the assessable value. Moreover, when the sale invoices show the molasses sold on of second quality, if the Department alleges that it was of first quality, and therefore, mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... controlled by the UP Government under UP Sheera Niyanatran Adhiniyam 1964 under which the Excise Commissioner, UP is the controller of the molasses who exercises complete control over the production, storage and sale price of the molasses; that the molasses sold by the appellant was of second quality and the same was sold by them on fully commercial basis and the sale of molasses at the price of ₹ 10 per MT had been intimated to the State Excise Commissioner, but this plea was not accepted. 2. On appeal being filed to the Commissioner (appeals) against this order of the Deputy Commissioner, the Commissioner (appeal) vide order-in-appeal dated 3/1/2006 dismissed the appeal. Against this order of the Commissioner (appeals), the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the molasses, the same has been mentioned as of second grade. We also find that the Tribunal in the case of Morinda Co-op Sugar Mills Vs. CCE-Chandigarh reported in 2001 (132) ELT 27 (Tri-Delhi) has held that the price of comparable goods would be applicable only if the sale was not to an independent buyer and the price was not only consideration for sale. In this case, there is neither allegation nor there is any evidence that the sale of the molasses was not to independent buyers and that the price was not the sole consideration of sale. When it is not disputed that the sale was to independent buyers and price was the only consideration for sale and was not influenced by any other consideration, in our view, there would be no justific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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