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TMI Blog2005 (2) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... r : V.K. Agrawal, Member (T)]. - In these two appeals filed by M/s. Kisan Sahkari Chinni Mills Ltd., the issue involved relates to determination of the assessable value of Ethyl Alcohol Denatured under Section 4 of the Central Excise Act. 2. Shri Vikrant Kackria, learned Advocate submitted that the Appellants are member of U.P. Co-operative Sugar Factories Federation; that they had cleared t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner has given the finding that M/s. Vam Organic Chemicals are special and favoured buyer which is wrong as there was no such allegation in the show cause notice; that further they had sold the quantity of 3,57,000 litres, whereas M/s. Oudh Sugar had sold only a small quantity of 20,000 litres. He relied upon the decision of the Tribunal in the case of Morinda Co-Operative Sugar Mills v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellants and the buyers but it was an arrangement between the Federation and the Buyer; that thus it was not in independent sale between buyer and the seller; that no explanation has also been offered by the Appellants as to in how another unit of the Federation had sold the identical product to independent buyer at a much higher rate during the same period; that as the price at which the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd place of removal. There is no material brought on record to show that the price is not the sole consideration for sale of ethyl alcohol denatured by the Appellants to M/s. Vam Organics Chemicals Ltd. Further, there is no material on record to show that M/s. Vam Organics Chemicals are related person as per the definition of related person given in Section 4(4)(c) of the Central Excise Act. Once ..... X X X X Extracts X X X X X X X X Extracts X X X X
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