https://www.taxtmi.com/caselaws?id=346252 Excise duty on molasses stored in earthen pits within factory premises is discussed by reference to Rules 9 and 49 of the Central Excise Rules, 1944, which link duty to removal from the place of production. The text explains that storage inside the factory, without actual removal, is not treated as removal for duty purposes, even if storage arrangements differ from the permission granted by authorities. It also notes that liability may still arise in other situations, such as actual removal or damage, depending on the facts. en-us Wed, 28 Jun 2017 00:00:00 +0530 Tue, 06 Feb 2018 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346252 Excise duty on molasses stored in earthen pits within factory premises is discussed by reference to Rules 9 and 49 of the Central Excise Rules, 1944, which link duty to removal from the place of production. The text explains that storage inside the factory, without actual removal, is not treated as removal for duty purposes, even if storage arrangements differ from the permission granted by authorities. It also notes that liability may still arise in other situations, such as actual removal or damage, depending on the facts. Case-Laws Central Excise Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346252