2000 (12) TMI 407 - AT - Central Excise

Summary

The legal judgment by Appellate Tribunal CEGAT, New Delhi involved the valuation of molasses manufactured by sugar mills. The appellants had paid duty based on the sale price of molasses. The Revenue raised demands claiming a subsidy and fixed sale price by the State Govt. However, as no evidence of receiving subsidy or order on sale price was found, the demand was deemed baseless. The duty paid by the appellants was considered correct, and the appeals were successful with the impugned orders set aside.