2003 (4) TMI 571

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....d both sides. 2. Appellants filed this appeal against the adjudication order passed by the Addl. Commissioner of Central Excise, whereby the demand was confirmed in respect of molasses stored in katcha pits. 3. Appellants are engaged in the manufacture of sugar and during the manufacture of sugar, molasses came into existence and the molasses were stored in the factory premises of the appellants....

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.... for remission of duty in respect of molasses and without considering the request the remission was confirmed. Appellants relied upon the decision of the Tribunal in the case of Shri Dudhganga -Vedganga Sahakari Sakhar Karkhana Ltd. and Ors. vs. CCE, Pune and Ors. reported in 1987 (29) ELT22 (T). 5. The contention of the revenue is that the molasses were allowed to be stored in kachha pits on exe....