2005 (6) TMI 326

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..... Order per : Moheb Ali M., Member (T)]. The above appeals arise out of the common order of Commissioner (Appeals) Central Excise, Pune. The issue pertains to Valuation of Molasses, a by product which arises during the process of manufacture of sugar. 2. Appellant in E/2807/2000 is a manufacturer of sugar. He has a distillery where molasses manufactured by him is consumed captively. The appe .....

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..... ent case the entire quantity of molasses manufactured by the appellant is captively consumed. The appellant paid duty on the molasses after determining the assessable value at Rs. 401/- PMT on the basis that similar goods were sold at that price by other manufacturers of molasses. The Commissioner rejected this plea on the ground that all sugar factories were indulging in undervaluing molasses. He .....

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..... s given by an authority. Further the sugar technologists certificate gives the cost of production. It does not indicate that molasses was transacted at that price (Rs. 850/- PMT). The Commissioner s reliance on the certificate to determine the price of the impugned goods at Rs. 850/- PMT cannot be sustained. The appeal is accordingly allowed. Appeal No. E/2807 : 4. The appellants during the re .....

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..... e accordingly modify the order of the Commissioner and determine the value of molasses at Rs. 401/- PMT as against Rs. 850/- PMT determined by the Commissioner. 6. The appeal is thus partly allowed on the above basis. The appellant would accordingly pay the differential duty. E/2888/2000 7. In this appeal the facts are slightly different. No captive consumption of molasses is involved in thi .....

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..... t the value at which the goods are sold at the factory gate certificates issued by a Sugar Technologist cannot be the basis for rejection of wholesale price at the factory gate. 9. We accordingly allow the appeal and set aside the order of the Commissioner. All the appeals are decided in this common order as under : (a) E/2807/2000 is allowed. (b) E/2814/2000 is partly allowed. .....

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