1999 (10) TMI 215

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....for the Appellants. S/Shri K.L. Ramteke and A. Ashokan, JDRs, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeals taken up for disposal with the consent of both sides, after waiving deposit. 2. Each of the appellants is a manufacturer of sugar. According to the Essential Commodities Act, 1955, every sugar mill is required to sell a part (part to be determi....

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....fferential price amounted to a consideration for the sale. It was therefore part of the assessable value. In the orders impugned in the appeal, the commissioner has confirmed the proposal in the notice. 4. The advocate for the appellant relies upon the judgment of the Supreme Court in MRF Ltd. v. C.C.E., 1997 (92) E.L.T. 309 in support of the proposition that an alternate in the price of e....