https://www.taxtmi.com/caselaws?id=46050 Molasses produced as a subsidiary product in sugar manufacture was treated as an excisable commodity, and central excise duty became chargeable on removal from the place of production. The assessee was under a legal obligation to keep the goods in an approved place before removal, but failed to make proper storage arrangements despite adequate time. Subsequent destruction of the molasses was irrelevant because duty liability arose at the stage of manufacture and removal. The assessment requiring payment of duty on the manufactured molasses was therefore upheld. en-us Mon, 10 Apr 2000 00:00:00 +0530 Thu, 15 Jul 2010 14:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46050 Molasses produced as a subsidiary product in sugar manufacture was treated as an excisable commodity, and central excise duty became chargeable on removal from the place of production. The assessee was under a legal obligation to keep the goods in an approved place before removal, but failed to make proper storage arrangements despite adequate time. Subsequent destruction of the molasses was irrelevant because duty liability arose at the stage of manufacture and removal. The assessment requiring payment of duty on the manufactured molasses was therefore upheld. Case-Laws Central Excise Mon, 10 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46050