https://www.taxtmi.com/caselaws?id=89936 Excise duty was held not payable on molasses moved from a pacca tank to a kachcha pit within the factory, because Rules 9 and 49 did not treat intra-factory movement as removal attracting duty and departmental instructions could not override the statutory scheme. The pending remission application and evidence of deterioration before the shift also weighed against the demand, since duty liability had not finally crystallised while that claim remained undecided. The demand and confirming order were therefore unsustainable, and the assessee succeeded with consequential relief. en-us Fri, 04 Dec 1998 00:00:00 +0530 Sat, 01 Oct 2011 13:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89936 Excise duty was held not payable on molasses moved from a pacca tank to a kachcha pit within the factory, because Rules 9 and 49 did not treat intra-factory movement as removal attracting duty and departmental instructions could not override the statutory scheme. The pending remission application and evidence of deterioration before the shift also weighed against the demand, since duty liability had not finally crystallised while that claim remained undecided. The demand and confirming order were therefore unsustainable, and the assessee succeeded with consequential relief. Case-Laws Central Excise Fri, 04 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89936