1997 (9) TMI 245

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....lajia, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - In this application questions have been framed for reference to the High Court as arising out of the order dated 27-5-1997. 2. The facts in brief are that : The assessee is a sugar mill and after obtaining permission from the Collector, stored molasses, a by-product in the manufacture of sugar in pits dug into....

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....ition. Subsequently the department came to know that the assessee had sold the molasses for which permission has been granted, at a price of roughly 10 paise per kg apparently to be used as fertiliser. Notice was issued to the assessee on the ground that some goods had been sold and they were not unfit for consumption or marketing and therefore liable to duty at Rs. 30/- per M.T. which is the appr....