2012 (10) TMI 927

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.... July 1996, they removed 45,174 qntl. of molasses from approved place of storage within the factory to Katcha Pits No. 5 & 6 which are also within the factory but not approved. This transfer of molasses from approved storage tank to unapproved Katcha Pits had been informed by the respondent to the Department vide their letter dated 6-11-1997. According to the Department, this was in violation of the Rules 47(3) and 49(1) of Central Excise Rules, 1944 and the instructions of the Board under Rule 233 of Central Excise Rules, 1944 vide Circular No. 35/88 dated 1-8-1988 inasmuch as, the above-mentioned quantity of molasses manufactured by them was unauthorisedly stored in unapproved place of storage - Katcha Pits No. 5 & 6. Accordingly, a show ....

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....had pleaded that they were not aware of the Circulars and it is also a fact that Jurisdictional Departmental officers had not taken action on the request of the respondent for granting permission for storage in the Katcha Pits for nearly one and half years. 1.3 Against the above order of the Commissioner (Appeals), this appeal has been filed by the Revenue and in respect of the Revenue's appeal, the respondent have filed a cross-objection. 2. Heard both the sides. 3. Shri R.K. Verma, the learned DR, assailed the impugned order by reiterating the grounds of appeal in the Revenue's appeal and pleaded that the respondent during April 1996 to July 1996 period had without any permission removed 45,174 qntl. of molasses from approved sto....