2004 (1) TMI 658

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..... Dealer-opposite party was carrying on the business of country liquor. Dealer claimed that during the year under consideration, dealer had not sold Indian-made foreign liquor and had only sold country liquor. Assessing authority however, rejected the books of account and estimated the turnover of Indian-made foreign liquor at Rs. 1 lakh. Dealer filed appeal before Deputy Commissioner (Appeals), whi .....

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..... of molasses spirit has been exempted treating it as country spirit. Being aggrieved by the order, present revision has been filed. 3.. Heard Sri U.K. Pandey, learned Standing Counsel and Sri Bharat Ji Agrawal, learned Senior Advocate for the dealer/opposite party. 4.. I have perused the order of Tribunal and the authorities below. 5.. Before Deputy Commissioner (Appeals) dealer filed a certific .....

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..... in molasses spirit and merely because dealer had charged duty on the sale of molasses spirit its real nature cannot be disputed and it cannot be treated other than of country liquor. I do not find any error in the order of Tribunal. View taken by the Tribunal that molasses spirit is country liquor is based on certificate of Excise department which has not been disputed by the Revenue. In the absen .....

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