TaxTMI 
TaxTMI 
2005 (2) TMI 554
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...., for the Appellant. Shri S.C. Pushkarna, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In these two appeals filed by M/s. Kisan Sahkari Chinni Mills Ltd., the issue involved relates to determination of the assessable value of Ethyl Alcohol Denatured under Section 4 of the Central Excise Act. 2. Shri Vikrant Kackria, learned Advocate submitted that the Appella....
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....t which the goods have been sold to them has to be taken for assessment purpose; that the Commissioner has given the finding that M/s. Vam Organic Chemicals are special and favoured buyer which is wrong as there was no such allegation in the show cause notice; that further they had sold the quantity of 3,57,000 litres, whereas M/s. Oudh Sugar had sold only a small quantity of 20,000 litres. He rel....
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.... it; that thus the price shown and fixed by the Federation is not the price negotiated by the Appellants and the buyers but it was an arrangement between the Federation and the Buyer; that thus it was not in independent sale between buyer and the seller; that no explanation has also been offered by the Appellants as to in how another unit of the Federation had sold the identical product to indepen....
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....venue that the Appellants has sold the impugned goods at the rate of Rs. 11.28 per BL at the time and place of removal. There is no material brought on record to show that the price is not the sole consideration for sale of ethyl alcohol denatured by the Appellants to M/s. Vam Organics Chemicals Ltd. Further, there is no material on record to show that M/s. Vam Organics Chemicals are related perso....