2013 (3) TMI 318

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....y: Shri S.B. Awate, Consultant Per: S.S. Kang: Heard both sides. 2. Common issues are involved, therefore, we take up them together and dispose of them by this common order. 3. Revenue filed these appeals against the impugned order whereby the Commissioner (Appeals) set aside the confirmation of demand in respect of molasses captively consumed by the respondents. 4. The brief facts of the cas....

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....to show that the molasses captively consumed by the respondents is of the same grade on the basis of which duty is being demanded. 7. The Revenue relied upon the findings of the adjudicating authority and submitted that as the competitor of the respondents were clearing A grade molasses at a higher price therefore the respondents are also liable to pay duty on the same price. It is also submitted....

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....aptively consumed goods the value of comparable goods manufactured by other assesses has to be the basis for valuation goods captively consumed. We agree with the contention of the Revenue that for captively consumed the value of comparable goods is taken into consideration. In the present case we find there is no evidence to show that the molasses which is captively consumed is of A grade. Furthe....