2011 (8) TMI 1076

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....late Tribunal, South Zonal Bench, Bangalore [hereinafter referred to as 'CESTAT', for short], wherein the appeal filed by the respondent/assessee herein has been allowed. 2. The questions of law that are raised for determination in this appeal are :- (i) Whether the rectified spirit manufactured out of duty paid molasses is a final product or not? (ii) Whether there is emergence of both 'd....

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....alue of goods for the purposes of assessment is required to be increased or decreased; (f) The question of whether any goods are excisable goods or not; (g) Whether a process is a manufacturing process or not, so as to attract levy of excise duty, (h) Whether a particular goods fall within which heading, sub-heading, or tariff item or the description of goods as mentioned in Column No. 3 of the....