2009 (8) TMI 912

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....een received by the appellants on 22nd January, 2009. As soon as he recovered from sickness, the appeal was filed on 24th June, 2009. In view of the fact that the concerned officer was sick and was admitted in the hospital, we condone the delay of 63 days in filing the appeal and proceed to hear the stay application. 2. The learned advocate for the appellants submits that, there are two major demands involved in the matter; first one relates to reversal of credit of duty taken on molasses used in the manufacture of rectified spirit and this amount is Rs. 25,48,951/- and in the second issue, duty demand of Rs. 20,29,755/- has been confirmed on the ground that molasses were transferred to another company without the permission of the Departm....

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....hod as held by the Revenue. As regards the second issue, he submits that, because of shortgage of storing space, they had stored the molasses outside the factory and he fairly admits that permission of the Assistant Commissioner, as required under Rule 8 of Cenvat Credit Rules, had not been obtainted before storing the same outside the factory premises. However, he submits that, not a drop of molasses can be removed without obtaining the permission of the State Excise Authorities and in this connection he drew our attention to the accounts maintained by them where the Excise Inspector's signature is required every time when molasses is cleared. He also submitted that, permission has been given by the Central Excise Department post facto. It....