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    <title>2000 (3) TMI 719 - CEGAT, KOLKATA</title>
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    <description>Storage of molasses in kachcha pits within the factory premises, within the context of allotted tank capacity, did not by itself constitute clandestine removal. The absence of prior permission under the Central Excise Rules for such storage was not sufficient to treat the movement or storage as concealed clearance, and procedural non-compliance alone could not sustain a duty demand on that basis. The demand of duty was therefore not sustainable.</description>
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      <description>Storage of molasses in kachcha pits within the factory premises, within the context of allotted tank capacity, did not by itself constitute clandestine removal. The absence of prior permission under the Central Excise Rules for such storage was not sufficient to treat the movement or storage as concealed clearance, and procedural non-compliance alone could not sustain a duty demand on that basis. The demand of duty was therefore not sustainable.</description>
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