2001 (3) TMI 443

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..... ndent. [Order per : V.K. Agrawal, Member (T)]. This is an application filed by M/s. Ajnala Co-op. Sugar Mills for waiver of pre-deposit of duty of excise amounting to Rs. 3,86,088/- confirmed by the Commissioner (Appeals) under the impugned Order. 2. Shri G.S. Bhangoo, learned Advocate, submitted that the issue involved is the determination of assessable value of the unreserved quantit .....

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..... r the year 1996-97 by the Government of Punjab the assessment has to be made after taking the said price into consideration under Section 4(1) of the Central Excise Act. 4. We have considered the submissions of both the sides. The Appellate Tribunal in the case of Rana Sugar Mills (supra) has held that the minutes of the meeting held by the Chief Minister of a State is not having any statutory b .....

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