https://www.taxtmi.com/caselaws?id=96113 The court found in favor of M/s. Oswal Sugars Ltd., setting aside orders demanding a differential duty on molasses sold to distilleries during 1995-96 and 1996-97. The court determined that the authorities had erred in fixing the value of molasses at a higher price, as the appellants had already paid duty based on the actual price realized from the sale. The court also criticized the lack of statutory force in the decision made during a meeting chaired by the Chief Minister regarding molasses pricing. Consequently, the claim of the Department for the differential duty was deemed unsustainable, and the impugned orders were entirely set aside with consequential relief granted. en-us Tue, 03 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 13:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96113 The court found in favor of M/s. Oswal Sugars Ltd., setting aside orders demanding a differential duty on molasses sold to distilleries during 1995-96 and 1996-97. The court determined that the authorities had erred in fixing the value of molasses at a higher price, as the appellants had already paid duty based on the actual price realized from the sale. The court also criticized the lack of statutory force in the decision made during a meeting chaired by the Chief Minister regarding molasses pricing. Consequently, the claim of the Department for the differential duty was deemed unsustainable, and the impugned orders were entirely set aside with consequential relief granted. Case-Laws Central Excise Tue, 03 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96113