1998 (4) TMI 331

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....s come in appeal against the Commissioner's (Appeals) order dated 30-7-1996. In this order, the Commissioner (Appeals) set aside the Assistant Collector's order demanding duty on the quantity of molasses stored an unapproved kutcha pit within the factory premises. Shri S.N. Ghosh, ld. JDR submitted that any removal from the approved place of its storage amounts to removal under Rule 9 and 49 of th....

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....he submissions made by the Department. It is observed that the assessees had stored the molasses in katcha pit as they had no capacity in the tanks for storing molasses. Further the lifting of the molasses is as per the allotment's order issued by State Excise Department. The Commissioner (Appeals) had relied upon the decision in the case of Bihar State Sugar Corporation v. Collector of Central Ex....