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<h1>Appellate Tribunal rules in favor of molasses manufacturer in duty valuation case</h1> The Appellate Tribunal CEGAT, Court No. I, New Delhi ruled in favor of the appellant, a molasses manufacturer, in a duty valuation case. The tribunal held ... Valuation (Central Excise) The Appellate Tribunal CEGAT, Court No. I, New Delhi found in favor of the appellant, a molasses manufacturer, in a case where duty was demanded based on valuation rules. The tribunal ruled that the differential duty demand was not sustainable as the sale was to an independent buyer at a specific price. The demand and penalty were set aside, and the appeal was allowed.
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