2001 (4) TMI 301

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..... Appellants. Shri P.K. Jain, SDR, for the Respondent. [Order per : Justice K. Sreedharan, President]. - These appeals are at the instance of M/s. Oswal Sugars Ltd. The orders challenged in these appeals were passed demanding differential duty on molasses sold by the appellants to distilleries during the year 1995-96 and 1996-97. Appellants' contention in both the appeals is that the value of mo .....

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..... sell molasses at Rs. 200/- per quintal to the distilleries and State Government will give subsidy of Rs. 100/- to the mills. Though such a decision was taken in the meeting presided over by Chief Minister, Government did not honour their undertaking to give subsidy to the owners of the mills. Nor did the distilleries complied with the terms of the decision to pay Rs. 200/- per quintal to the suga .....

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..... es after discussion with the representatives of Sugar Mills. The price was on lower side as compared to the prevailing market price of Rs. 350/- and Rs. 450/-." Commissioner failed to observe that the price fixed at the meeting chaired by the Chief Minister of Punjab was not honoured by the parties who attended the meeting. Nor did the Government comply with their undertaking to give subsidy of R .....

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