https://www.taxtmi.com/caselaws?id=170581 The Tribunal set aside the duty liability, penalties, and interest imposed by the Adjudicating Authority on the appellant for storing molasses in katcha pits within the factory premises. The Tribunal ruled that duty liability only arises upon clearance from the manufacturing place, as per Rule 4 of the Central Excise Rules, 2002. Since the appellant had paid duty on a portion of the stored molasses upon clearance, the demand for duty on the entire quantity stored in katcha pits was deemed incorrect. The appeal was allowed based on the incorrect assessment of duty and the provisions of Rule 4. en-us Thu, 10 Jun 2010 00:00:00 +0530 Fri, 13 Oct 2017 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170581 The Tribunal set aside the duty liability, penalties, and interest imposed by the Adjudicating Authority on the appellant for storing molasses in katcha pits within the factory premises. The Tribunal ruled that duty liability only arises upon clearance from the manufacturing place, as per Rule 4 of the Central Excise Rules, 2002. Since the appellant had paid duty on a portion of the stored molasses upon clearance, the demand for duty on the entire quantity stored in katcha pits was deemed incorrect. The appeal was allowed based on the incorrect assessment of duty and the provisions of Rule 4. Case-Laws Central Excise Thu, 10 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170581