TMI Blog2001 (5) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal involves a duty demand of Rs. 3,86,088.00. This differential duty demand is on account of demanding duty on the Molasses in question at a value of Rs. 85.00 per quintal as against the sale price of Rs. 17.00 per quintal. 2. When the case was called today, none appeared for the appellant. A letter dated 14-5-2001 has been filed by them requesting for decision of the case on merits. That l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d perused the records. No evidence has been relied on by the Revenue to show that the sale of the goods to private parties was for any consideration other than the price charged. In the absence of any evidence showing that the price charged was a favoured price and that the sale price was not the full consideration or that the parties were related, the Revenue was not right in holding that the sal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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