https://www.taxtmi.com/caselaws?id=351627 Central Excise duty was not leviable on molasses stored in earthen pits within the factory premises because there was no evidence of clearance without accounting or payment of duty. The Tribunal treated the alleged revenue loss from storage in katcha pits as insufficient to create a duty liability, and noted that the notice relied on Rule 9A(5) of the Central Excise Rules, 1944 despite that rule not being in force in 2006. Following the principle that excise duty arises only on clearance of excisable goods, the demand and penalty were held unsustainable. en-us Mon, 04 Sep 2017 00:00:00 +0530 Wed, 29 Nov 2017 07:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351627 Central Excise duty was not leviable on molasses stored in earthen pits within the factory premises because there was no evidence of clearance without accounting or payment of duty. The Tribunal treated the alleged revenue loss from storage in katcha pits as insufficient to create a duty liability, and noted that the notice relied on Rule 9A(5) of the Central Excise Rules, 1944 despite that rule not being in force in 2006. Following the principle that excise duty arises only on clearance of excisable goods, the demand and penalty were held unsustainable. Case-Laws Central Excise Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351627