1997 (11) TMI 257

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....unthuk, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This Appeal arises against order-in-original dated 12-1-1990 passed by Additional Collector of Central Excise, Aurangabad confirming the duty amount of Rs. 79,013.10 under Rule 9(2) of Central Excise Rules read with proviso to Section 11A of the Central Excises and Salt Act and also imposed penalty of Rs. 20,000/....

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....the said plan and therefore it was contended by the appellants that there was no question of clandestine removal or for extending the larger period as the Department had granted them licence and had approved the plan for erection of steel tank for storage of molasses. 3. However, the Additional Collector rejected their pleas and confirmed the demand. Ld. Counsel submits that the steel tank....