1991 (5) TMI 175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....who are manufacturers of sugar also produces molasses. The duty demand in respect of the molasses was in respect of the same stored in katcha pit No. 9 and was produced during the year 1977-78, when the molasses was liable to duty under T.I. 68. In the case of goods classifiable under T.I. 68, there were relaxation of condition, such as declaration and acceptance of seperate storage premises for storing the excisable goods before removal. 3. Shri Shah, the Ld. advocate, for the appellants, referred to the relaxation during the period available under T.I. 68 and pleaded that there was no restriction for storage of molasses produced during the year 1977-78 in katcha pit. The restriction came into existence only in June, 1980, when the item....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... special bond undertaking not to claim remission of duty only after 1980 when restrictions were placed on storage of molasses in katcha pits. Hence, even there was no contractual liability existing at the time of storage of the molasses produced in 1977-78. He also cited the following decisions of this Bench in his favour: (i) Shri Dudh Ganga Ved Ganga SSK Lid. reported in 1987 (29) E.L.T. 22. (ii) Yashwant S.S.K. Ltd. v. Collector of C. Excise reported in 1990 (49) E.L.T. 534. (iii) Siddheshwar Sahakari Sakhar Karkhana Ltd. reported in 1990 (50) E.L.T. 484. 5. Shri Naik, the Ld. JDR did not dispute the factual position but sought to distinguish the present case from the citation made by the Ld. advocate. He contended that in al....