https://www.taxtmi.com/caselaws?id=99252 The judgment by Shri S.S. Sekhon, J., overturned the lower authorities' decisions regarding the draining of deteriorated molasses stored in Kutchcha pits by appellants engaged in sugar manufacturing. The judgment emphasized the agricultural use of molasses as fertilizer and manure, allowing the appeal for duty remission. It highlighted the necessity of draining the pit to prevent hazards and stockpiling of unusable molasses. The decision directed the recovery of duty as fertilizer or manure, refunding any excess paid under protest by the appellants. en-us Wed, 01 Nov 2000 00:00:00 +0530 Wed, 25 Jan 2012 17:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99252 The judgment by Shri S.S. Sekhon, J., overturned the lower authorities' decisions regarding the draining of deteriorated molasses stored in Kutchcha pits by appellants engaged in sugar manufacturing. The judgment emphasized the agricultural use of molasses as fertilizer and manure, allowing the appeal for duty remission. It highlighted the necessity of draining the pit to prevent hazards and stockpiling of unusable molasses. The decision directed the recovery of duty as fertilizer or manure, refunding any excess paid under protest by the appellants. Case-Laws Central Excise Wed, 01 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99252