https://www.taxtmi.com/caselaws?id=89428 Molasses already duty-paid and retained in kachcha pits under Rule 173H for later clearance could not be subjected to a second levy merely because the duty rate increased before physical removal. On these facts, Rule 9A did not justify demanding differential duty at the time of clearance, since the goods had already suffered duty and were held within the statutory facility for subsequent removal without fresh payment. The demand for differential duty was therefore unsustainable, and the assessee succeeded. en-us Thu, 05 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89428 Molasses already duty-paid and retained in kachcha pits under Rule 173H for later clearance could not be subjected to a second levy merely because the duty rate increased before physical removal. On these facts, Rule 9A did not justify demanding differential duty at the time of clearance, since the goods had already suffered duty and were held within the statutory facility for subsequent removal without fresh payment. The demand for differential duty was therefore unsustainable, and the assessee succeeded. Case-Laws Central Excise Thu, 05 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89428