JUDGMENT
Rajes Kumar, J.
1. This revision is directed against the order of Tribunal dated June 4, 1992 relating to the assessment year 1980-81.
2. Dealer-opposite party was carrying on the business of country liquor. Dealer claimed that during the year under consideration, dealer had not sold Indian-made foreign liquor and had only sold country liquor. Assessing authority however, rejected the books of account and estimated the turnover of Indian-made foreign liquor at Rs. 1 lakh. Dealer filed appeal before Deputy Commissioner (Appeals), which was allowed in part. First appellate authority had accepted the books of account and disclosed turnover. However, during the course of hearing of appeal, issued notice to the dealer to show cause why turnover of rectified spirit and denatured spirit are not liable to tax. After reply from the dealer, plea was accepted that being alcohol they were not liable to tax. Deputy Commissioner (Appeals) further held that during the year under consideration dealer has sold molassess spirit for Rs. 56,542 on which charged duty for Rs. 14,782.40. Deputy Commissioner (Appeals) was of the view that molasses spirit was not country spirit and accordingly levied tax at the rate of 25 per cent on estimated turnover at Rs. 71,325.08. Dealer filed appeal before Tribunal, which was allowed and the turnover of molasses spirit has been exempted treating it as country spirit. Being aggrieved by the order, present revision has been filed.
3. Heard Sri U.K. Pandey, learned Standing Counsel and Sri Bharat Ji Agrawal, learned Senior Advocate for the dealer/opposite party.
4. I have perused the order of Tribunal and the authorities below.
5. Before Deputy Commissioner (Appeals) dealer filed a certificate of the Excise department, in which it was certified that country liquor (country spirit) includes plain molasses spirit. Deputy Commissioner (Appeals) had treated molasses spirit other than country spirit merely on the ground that dealer had charged the duty. Tribunal relying upon the certificate issued by Excise department held that molasses spirit is a country spirit and not liable to tax. Tribunal further observed that merely because duty had been charged by assessee on the sale of molasses spirit, it could not be treated other than country liquor.
6. Learned Standing Counsel is not able to show any material by which a distinction can be drawn between plain molasses spirit and molasses spirit. Certificate of Excise department shows that country liquor (country spirit) includes plain molasses spirit and merely because dealer had charged duty on the sale of molasses spirit its real nature cannot be disputed and it cannot be treated other than of country liquor. I do not find any error in the order of Tribunal. View taken by the Tribunal that molasses spirit is country liquor is based on certificate of Excise department which has not been disputed by the Revenue. In the absence of any contrary material no interference is called for.
7. In the result, revision lacks merit and is accordingly dismissed.