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TMI Blog2003 (5) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. Shri Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant is a sugar mill engaged in the manufacture of sugar, molasses and distillation of ethyl alcohol. It denatures the ethyl alcohol before clearance. The denatured alcohol is of two types, specially denatured and ordinary denatured. We are concerned with the value for assessment of specially ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 400 provided by buyer Rs. 1,97,220/- Sales tax, etc. Rs. 39,444/-. Total invoice value Rs. 2,36,664/-. 2. The notice issued to the appellant alleged that it did not include the value of the denaturant in the assessable value of alcohol in the manufacture and proceeded to demand duty alleging the quantity of 10,615 litres of denaturant whose value was Rs. 1.68 crore and demanded duty on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Commissioner, dropping the proceedings initiated against another manufacturer of the same product on the same ground by holding that it is untenable. 4. The departmental representative reiterates the findings in the order of the Commissioner. He is however unable, when asked by us, to explain how the Commissioner has determined the value or to say, in what appears to be identical case, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner to the suppliers bill can hardly make the position clear. He does not say what these bills are or from whom they were recovered. We are therefore left in a position to say that while the method adopted by the appellant does not appear to be correct, there is not the slightest material in the notice or in the order on the basis of which we can confirm the demand for duty. 6. The appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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