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    <title>2017 (2) TMI 474 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court upheld the lower authorities&#039; findings that there was no evidence of clandestine removal of molasses from the factory premises, ruling against the Revenue. Additionally, the Court affirmed the Tribunal&#039;s decision that the molasses had been cleared on payment of duty at the appropriate rate, dismissing the appeal for lacking merit. The judgment clarified the interpretation of the Central Excise Act, 1944 on these issues.</description>
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      <description>The High Court upheld the lower authorities&#039; findings that there was no evidence of clandestine removal of molasses from the factory premises, ruling against the Revenue. Additionally, the Court affirmed the Tribunal&#039;s decision that the molasses had been cleared on payment of duty at the appropriate rate, dismissing the appeal for lacking merit. The judgment clarified the interpretation of the Central Excise Act, 1944 on these issues.</description>
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