2001 (8) TMI 1203 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai upheld the Assistant Commissioner's decision to drop proceedings regarding the price of molasses sold to cattle feed manufacturers. The Tribunal ruled that the price of Rs. 1300 per M.T. set by the Tamil Nadu Co-operative Sugar Federation for industrial alcohol manufacturers should be accepted for assessment purposes. The Department's appeal was rejected, and the Commissioner's order was confirmed.