2004 (5) TMI 145

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..... ssessee the issue raised for consideration is whether the amount received by the appellant towards liquidated damages for non-lifting of the quantity of molasses is addable to the assessable value of the goods. 2. The appellant is producing molasses. One of the Distilleries did not lift the allocated quantity of molasses during the financial year 1995-96 as they were to pay a higher rate of Rs. .....

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