https://www.taxtmi.com/caselaws?id=3867 The Tribunal held that the delay in adjudication did not warrant setting aside the demand when the show cause notice was timely issued. Regarding the valuation of molasses, it was determined that the price for clearances to Kutcha Pit should not be compared with molasses stored in tanks due to different parameters. The Revenue's decision to enhance the value for molasses cleared to Kutcha Pit was deemed unjustified under Section 4 of the Central Excise Act. Consequently, the demand was set aside, and the appeal was allowed with any consequential relief. en-us Thu, 18 Oct 2007 00:00:00 +0530 Wed, 07 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3867 The Tribunal held that the delay in adjudication did not warrant setting aside the demand when the show cause notice was timely issued. Regarding the valuation of molasses, it was determined that the price for clearances to Kutcha Pit should not be compared with molasses stored in tanks due to different parameters. The Revenue's decision to enhance the value for molasses cleared to Kutcha Pit was deemed unjustified under Section 4 of the Central Excise Act. Consequently, the demand was set aside, and the appeal was allowed with any consequential relief. Case-Laws Central Excise Thu, 18 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3867