https://www.taxtmi.com/caselaws?id=107404 The Tribunal allowed the appeal in a case involving the assessment of specially denatured ethyl alcohol by a sugar mill. The appellant's method of assessing the denatured alcohol's value was deemed inaccurate as it did not consider the denaturant's cost. The Tribunal found the notice and Commissioner's order lacking material to determine the denaturant's value, ultimately setting aside the duty demand of Rs. 1.68 crore on 10,615 liters of denaturant. The Tribunal highlighted inconsistencies in the Commissioner's approach and the lack of substantial evidence to support the duty demand, leading to the appeal's success. en-us Fri, 02 May 2003 00:00:00 +0530 Thu, 22 Mar 2012 12:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107404 The Tribunal allowed the appeal in a case involving the assessment of specially denatured ethyl alcohol by a sugar mill. The appellant's method of assessing the denatured alcohol's value was deemed inaccurate as it did not consider the denaturant's cost. The Tribunal found the notice and Commissioner's order lacking material to determine the denaturant's value, ultimately setting aside the duty demand of Rs. 1.68 crore on 10,615 liters of denaturant. The Tribunal highlighted inconsistencies in the Commissioner's approach and the lack of substantial evidence to support the duty demand, leading to the appeal's success. Case-Laws Central Excise Fri, 02 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107404