2011 (8) TMI 1076

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llate Tribunal, South Zonal Bench, Bangalore [hereinafter referred to as 'CESTAT', for short], wherein the appeal filed by the respondent/assessee herein has been allowed. 2. The questions of law that are raised for determination in this appeal are :- (i) Whether the rectified spirit manufactured out of duty paid molasses is a final product or not? (ii) Whether there is emergence of both ' .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... value of goods for the purposes of assessment is required to be increased or decreased; (f) The question of whether any goods are excisable goods or not; (g) Whether a process is a manufacturing process or not, so as to attract levy of excise duty, (h) Whether a particular goods fall within which heading, sub-heading, or tariff item or the description of goods as mentioned in Column No. 3 of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X