2007 (10) TMI 199

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... them are also different - Revenue is not justified in enhancing the value of the molasses cleared to the Kutcha Pit in comparison with the price of molasses cleared from storage tanks. The demand is set aside - E/223/2006 - 1204/2007 - Dated:- 18-10-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per: S.L. Peeran, Member (J)]. - 1. This appeal arises from t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... had enhanced the value to Rs. 1215/- per MT. The appellants contend that this value cannot compared and taken into consideration for the simple reason that the rate of Rs. 1215/- per MT was with regard to the molasses stored in storage tanks. They further contend that the value of the molasses cleared to Kutcha Pit cannot be compared with the price of molasses stored in tanks. 3. 'The. learne .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X