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of <h1>High Court upholds Customs Tribunal decision on central excise duty for molasses</h1> The High Court of Patna dismissed a writ petition challenging the decision of the Customs, Excise & Gold (Control) Appellate Tribunal regarding the ... Production and storage The High Court of Patna dismissed a writ petition challenging the decision of the Customs, Excise & Gold (Control) Appellate Tribunal regarding the payment of central excise duty on manufactured molasses. The Tribunal upheld the duty payment requirement under the Central Excises and Salt Act, 1944, stating that duty is clearly payable. The court found no error in the assessment proceedings and dismissed the petition as misconceived.
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