ORDER S.H. Kapadia, J. - 1. This civil appeal is filed by M/s. New Swadeshi Sugar Mills under Section 35L of the Central Excise Act, 1944 against the judgment of the Customs, Excise & Gold (Control) Appellate Tribunal, dated 8th October, 2001. The appellant-assessees old during the relevant year sugar mol asses at the rate of Re.1/-per quintal. According to the Department, during the relevant year, the Bihar Government had statutorily fixed the price of the said commodity at Rs. 15/- per quintal and, therefore, the assessable value ought to have been calculated at the rate of Rs. 15/-per quintal which was a statutorily fixed price under the Bihar Molasses(Control) Act, 1947. It needs to be stated that sugar is an essential commodity under the Essential Commodities Act. The Tribunal has accepted the case of the Department. Aggrieved by the said decision, the assessee has come in appeal. 2. It is the case of the assessee that it has sold the mol assesat Re.1/- per quintal. That, was permissible under the Bihar Molasses (Control) Act, 1947.According to the assessee, under the said Bihar Molasses(Control)Act, 1947, it was stipulated that no owner, manager or occupier of a factory shall sell mol asses at a price exceeding those prescribed in Schedule A. and Schedule B. It is contended on behalf of the assessee that under the said 1947 Act, the State Government had not statutorily fixed the control price. According to the assessee, under the said Act, an out erceiling limit was prescribed and that the assessee was free to sellmol asses at a price with in the range of Rs. 1/-to Rs. 15/-per quintal. In the circumstances, according to the assessee, proviso (ii) to Section 4(1)(a) of the Central Excise Act was not applicable to the facts of the present case. 3. We find merit in this civil appeal. Sugar is an essential commodity under the Essential Commodities Act. The Bihar Molasses (Control)Act, 1947 is Applied. regulatory measure enacted in order to regulate the supply, storage and pricing of mol asses produced by factories in the State of Bihar. The relevant provision of the said Act which dealt with price of molasses has not fixed a particular price. It has merely fixed a range/ceiling within which the factory was entitled to charge the price of the molasses. The relevant provision of the said Act which dealt with price of molasses has not fixed a particular price. It has merely fixed a range/ceiling within which the factory was entitled to charge the price of the molasses. We are in formed that in the relevant year, on account of surplus, the price charged by the assessee was Re.1/- per quintal. 4. It is well settled that Section 4(1)(a)of the Central Excise Act, as it stood at the relevant time, seeks to value the goods on the normal price. Generally, the normal price concept is equated to the actual price charged except in three exceptional circumstances indicated by the three provisos. In the present case, proviso (ii) is not applicable since under the Bihar Molasses (Control) Act, 1947, there is no fixed control price stipulated. As stated above, under the said Act, a price range is demarcated subject to the ceiling of Rs. 15/- per quintal. In the circumstances, proviso (ii) to Section 4 (1)(a) of the Central Excise Act is not applicable to the present case. 5. For the afore-stated reasons, the impugned judgment of the Tribunal is set aside. Accordingly, the appeal is allowed with no order as to costs. 6. Since the assessee has succeeded in the appeal, we here by order refund of the amount to the assessee subject to the assessee complying with the provisions of Section 11-B of the Central Excise Act.