https://www.taxtmi.com/caselaws?id=256558 Molasses had to be stored only in a storage place approved by the excise authorities, and storage in earthen pits and masonry tanks within the factory without such approval did not comply with the prescribed mode. Under Rule 47 and Rule 49 of the Central Excise Rules, 1944, excisable goods kept contrary to the approved storage arrangement, or not accounted for in the prescribed manner, became liable to duty. The Board's circular had withdrawn permission for such storage except as allowed by the rules, and the prior judicial view confirmed that removal from the place of production attracted duty. Central excise duty was therefore payable on the molasses, and the demand was sustained. en-us Mon, 04 Aug 2014 00:00:00 +0530 Mon, 16 Feb 2015 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256558 Molasses had to be stored only in a storage place approved by the excise authorities, and storage in earthen pits and masonry tanks within the factory without such approval did not comply with the prescribed mode. Under Rule 47 and Rule 49 of the Central Excise Rules, 1944, excisable goods kept contrary to the approved storage arrangement, or not accounted for in the prescribed manner, became liable to duty. The Board's circular had withdrawn permission for such storage except as allowed by the rules, and the prior judicial view confirmed that removal from the place of production attracted duty. Central excise duty was therefore payable on the molasses, and the demand was sustained. Case-Laws Central Excise Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256558