C.C.E. Vs. MOHAN BREWERIES AND DISTILLERIES

JUDGEMENT

(1.) THIS is an appeal filed by the department against the impugned order dated 19.4.95 passed by the Collector (Appeals), Madras.

(2.) HEARD Shri Prabhat Kumar, learned SDR for the Revenue. None appeared on behalf of the respondent inspite of the notice.

(3.) THE issue is with reference to the determination of the value of the goods which were captively consumed. The Collector (Appeals) in the impugned order has rightly observed that no comparable evidence was brought on record in determining the value of the goods in terms of Rule 6 (b) of the Valuation Rules. Para five of the impugned order is relevant and same is as under: - -