2003 (5) TMI 253

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....e Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant is a sugar mill engaged in the manufacture of sugar, molasses and distillation of ethyl alcohol. It denatures the ethyl alcohol before clearance. The denatured alcohol is of two types, specially denatured and ordinary denatured. We are concerned with the value for assessment of specially denatured ethyl alcohol. The alc....

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....,220/- Sales tax, etc. Rs. 39,444/-. Total invoice value Rs. 2,36,664/-. 2. The notice issued to the appellant alleged that it did not include the value of the denaturant in the assessable value of alcohol in the manufacture and proceeded to demand duty alleging the quantity of 10,615 litres of denaturant whose value was Rs. 1.68 crore and demanded duty on the same. In the order impugned in....

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....oceedings initiated against another manufacturer of the same product on the same ground by holding that it is untenable. 4. The departmental representative reiterates the findings in the order of the Commissioner. He is however unable, when asked by us, to explain how the Commissioner has determined the value or to say, in what appears to be identical case, the Commissioner has taken diametr....