2007 (10) TMI 199

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..... om the Order-in-Appeal No. 315/2005-CE., dated 30-11-2005 confirming the demand in respect of clearances of molasses to the Kutcha Pit for the period from 1-3-1995 to 30-4-1995. The Revenue had issued a show cause notice in time. However there was a delay in the adjudication. The learned Consultant submits that as there was a delay in the adjudication, the proceedings should be set aside. Heard th .....

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..... DR reiterates the findings of the Commissioner (Appeals). 4. On a careful consideration of the submissions made by both the sides, we notice that the price adopted for clearances of molasses to Kutcha Pit cannot be compared with the price of molasses removed from the storage tanks. They are different clearances and the parameters followed by them are also different. In terms of Section 4 of the C .....

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