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    <title>2007 (2) TMI 473 - CESTAT, PRINCIPAL BENCH, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling that duty cannot be demanded for molasses stored in a kuchcha pit within the factory premises, as long as the molasses remains under the control of State Excise and has not been removed without permission. The demand for duty on the stored molasses was considered unjustified, and the penalty was overturned.</description>
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    <pubDate>Tue, 20 Feb 2007 00:00:00 +0530</pubDate>
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      <description>The Tribunal allowed the appeal, ruling that duty cannot be demanded for molasses stored in a kuchcha pit within the factory premises, as long as the molasses remains under the control of State Excise and has not been removed without permission. The demand for duty on the stored molasses was considered unjustified, and the penalty was overturned.</description>
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