https://www.taxtmi.com/caselaws?id=73119 Storage of molasses in kaccha pits was treated as lawful where the pits formed part of the department-approved ground plan, so the arrangement did not constitute a breach of the Central Excise Rules. The show-cause notice was also found not to disclose an enforceable duty demand, and there was no proved unauthorised or clandestine removal from the approved premises. In the absence of a valid demand and evidence of removal, penalty under Rule 9(2) or Rule 173Q could not be sustained, and the departmental challenge failed. en-us Thu, 22 Jan 1987 00:00:00 +0530 Sat, 28 May 2011 11:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73119 Storage of molasses in kaccha pits was treated as lawful where the pits formed part of the department-approved ground plan, so the arrangement did not constitute a breach of the Central Excise Rules. The show-cause notice was also found not to disclose an enforceable duty demand, and there was no proved unauthorised or clandestine removal from the approved premises. In the absence of a valid demand and evidence of removal, penalty under Rule 9(2) or Rule 173Q could not be sustained, and the departmental challenge failed. Case-Laws Central Excise Thu, 22 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73119