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TMI Blog2001 (1) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents. [Order per : Justice K. Sreedharan, President]. These appeals are at the instance of the same appellant. Appellant filed stay application E/Stay/1881/2000-A praying for staying the proceedings for recovery of the amount covered by the order impugned therein. When that stay petition came up for orders, Learned Counsel representing the appellant submitted that same issues ari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsidy at the rate of Rs. 100 per quintal. On the basis of this decision of the State Government, the Central Excise Officers took the stand that duty is payable by the appellant at the price at which Molasses was to be sold as decided by the State Government. 3. Evidence on record shows that the State Government offered subsidy of Rs. 100 per quintal of Molasses; but there is nothing on recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 Molasses was sold by the appellants to distilleries at prices varying from Rs. 70 to Rs. 80 per quintal. During the month of December, 95 it was Rs. 80 per quintal. In January, 96 price varied from Rs. 65 to Rs. 80 per quintal. The orders passed by the authorities below mention these facts. Duty on the price realised by the appellant was paid. This fact is not disputed. But the orders state that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as their case that Molasses sold by them were of C Grade and it could fetch only Rs. 270 per quintal. This stand taken by the appellant is disputed by the Department. According to the Department Molasses sold by the appellant was of A Grade and its price was Rs. 300 per quintal. Except wild assertion made by the Department that Molasses was of A Grade, no evidence worth the name was produced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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