https://www.taxtmi.com/caselaws?id=120470 The appellate tribunal rejected the revenue's appeal, holding that duty had already been paid on the molasses by the supplier, making the demand on the appellants unjustified. The tribunal found no merit in the revenue's case, deeming the situation revenue neutral. The provisions of Rule 4(2) of Central Excise Rules were deemed inapplicable to demand duty from the appellants for the second time when already paid by the supplier. The appeal was rejected, and the judgment was pronounced on 23-11-2006. en-us Thu, 23 Nov 2006 00:00:00 +0530 Fri, 20 Jul 2012 11:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120470 The appellate tribunal rejected the revenue's appeal, holding that duty had already been paid on the molasses by the supplier, making the demand on the appellants unjustified. The tribunal found no merit in the revenue's case, deeming the situation revenue neutral. The provisions of Rule 4(2) of Central Excise Rules were deemed inapplicable to demand duty from the appellants for the second time when already paid by the supplier. The appeal was rejected, and the judgment was pronounced on 23-11-2006. Case-Laws Central Excise Thu, 23 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120470