2001 (8) TMI 1203

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....ppellant. Shri N. Venkatraman, Advocate, for the Respondent. [Order per : Jeet Ram Kait, Member (T) (Oral)]. -  These four Revenue appeals arise from a common Order passed by the Commissioner (Appeals), Trichy dismissing the appeals of the Revenue and upholding the Assistant Commissioner's order who has dropped the proceedings. The Revenue has come in appeal on the ground that they h....

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....ers and if any sugar factory has sold it to a different class of buyer, to the cattle feed manufacturers at the price of Rs. 1900 per M.T., that price cannot be adopted for the purpose of assessment. In this connection, the ld. Counsel has relied on the Tribunal judgment in the case of Travancore Cements Ltd. v. CCE reported in 1994 (71) E.L.T. 498 (Trib.) in which it has been held that different ....

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....e price fixed distinct for selling at Rs. 1300 per M.T. and they are also buying at Rs. 1300/- per M.T., the Department has no legal authority to demand duty on the price charged by some other factory to the cattle feed manufacturers. 3. Heard both sides. We are of the considered opinion that since the price is already fixed by the Tamil Nadu Co-operative Sugar Federation at the rate of Rs....