2012 (11) TMI 477

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.... for the Appellant. Shri Y.K. Agrawal, Addl. Commissioner, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The appellants filed this appeal against the demand of Rs. 4,99,944/-, interest and penalty of equal amount. The demand is confirmed on the ground that the appellants received certain quantity of molasses from the Khandsari Sugar Fact....

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.... to pay duty and the same has been paid. Therefore, the demand is not sustainable. 4. The Revenue relies on the provisions of Rule 4(2) of the Central Excise Rules, 2002 whereby the recipient of molasses from Khandsari Sugar Factory is liable to pay Central Excise duty and the case of the Revenue is that the appellants being the recipient of Khandsari Sugar is liable to pay duty. 5.&ems....