9911796707
TMI Blog2018 (11) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... .) for Appellant Shri Gyanendra Kumar Tripathi, Asstt. Commer. (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellants who are engaged in the manufacture of 'Cane Sugar & Molasses' was using the molasses captively for further production of various spirits. Inasmuch as the final product was not leviable to duty of excise being a State Subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the value to Rs. 225/- per quintal and confirming the demand to the extent of Rs. 23,24,454/- along with confirmation of interest. 3. On appeal against above order, Commissioner (Appeals) took into consideration the sale price of the molasses by one M/s Seksana Biswan Sugar Factory Ltd. and observed that during the relevant period the same was ranging from Rs. 150/- per quintal to Rs. 222/- p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt appeal. 5. During the Denovo decision Commissioner (Appeals) called upon the appellants to produce on record evidences showing that during relevant period the prices of free sale molasses by M/s Seksana Biswana Sugar Factory Ltd. was on the lower side. Inasmuch as the appellant could not produce the said documents or any evidences showing the prices of free sale molasses by any other manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said price of Rs. 220/- per quintal adopted by the Revenue is incorrect. Inasmuch as there is no evidence on record to show that the two prices adopted by Commissioner (Appeals) i.e. 150 & 220 is not the correct value, we are of the view that the adoption of the average of the said two prices by Commissioner (Appeals) is just and proper and no infirmity can be found in his order. 7. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
