9911796707
TMI Blog2002 (7) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved by the order passed by the ld. Commissioner. 2. In the impugned order, the ld. Commissioner confirmed the demand of Central Excise Duty amounting to Rs. 26,11,264/-, imposed a penalty of an equal amount and also ordered payment of interest. 3. The facts of the case briefly stated are that the appellants are manufacturer of V.P. Sugar and its bye-product molasses. During the period 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the appellants that this circular clarified as under : "It has been brought to the notice of the Board that demands raised by the some Commissionerates on revision, of ex-factory prices of levy sugar for the period 1974-75 to 1979-80 sugar seasons, by Ministry of Food in view of Supreme Court judgment in the case of Malaprabha Cooperative Sugar Factory Ltd. v. Union of India have been set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. In the circumstances, the field formations are advised to dispose of the pending show cause notices on this issue on merits and keeping in view of the aforesaid judgments". 4. Shri Rajesh Chibber, ld. Counsel submits that the authorities below decided the issue without caring for the directions given in the above circular as clarificatory. Ld. Counsel also submitted that similar issue came u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "The same principles would hold true in cases where subsequent to the clearance price is increased as in the present case. The price for assessment would, therefore, be the price at which the goods were cleared and not the price now determined. In this view of the matter, we do not think it necessary to consider the arguments on limitation, raised by the appellant". 5. Ld. Counsel, therefore, p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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