- (1.) Leave granted.
(2.) This batch of civil appeals is filed by the Department. The said batch concerns asst. yrs. 1992-93, 1993-94, 1994-95, 1996-97 and 1997-98.
(3.) The following question arises for determination in these civil appeals: Whether on the facts and in the circumstances of the case, Tribunal was right in holding that closing stock of incentive sugar has to be valued at levy price and not at cost price ;