https://www.taxtmi.com/caselaws?id=246623 Storage of molasses in unapproved katcha pits inside the factory premises did not amount to removal from the factory for duty purposes. The molasses were shifted within the factory and duty was paid when they were later cleared from the premises, so the transfer itself was not a contravention on the facts found by the appellate authority. The demand and penalty were therefore not sustainable. en-us Tue, 09 Oct 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246623 Storage of molasses in unapproved katcha pits inside the factory premises did not amount to removal from the factory for duty purposes. The molasses were shifted within the factory and duty was paid when they were later cleared from the premises, so the transfer itself was not a contravention on the facts found by the appellate authority. The demand and penalty were therefore not sustainable. Case-Laws Central Excise Tue, 09 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246623