2015 (3) TMI 1256

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....Shri R. Gurunathan, Additional Commissioner (AR), for the Respondent. ORDER The appellant is engaged in the manufacture of sugar and molasses. The appellant during the month of June, 2007 according to their own records reflected that they have cleared 2139.4 MTs of molasses to katcha pit by making entry in the Daily Stock Register (DSR for short). A statement was recorded from the Chief Acco....

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....rkhane Ltd. vide Final Order No. 1173/2010, dated 10-6-2010 [2014 (314) E.L.T. 787 (Tri.-Bang.)] to submit that storage of molasses in katcha pit does not amount to removal and duty on molasses is payable only when molasses is removed from the factory. In this case, the molasses was stored in katcha pit and the appellant paid the duty at the time of removal with interest. It is his submission that....

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....removal to the katcha pit as a removal, as per the provisions of Rule 8 of Central Excise Rules, 2002, the appellant should have discharged the duty liability without any further proceedings being initiated by the Revenue. In this case, in November, 2007 itself this was brought to the notice of the appellant and the Chief Accounts Officer had given a statement admitting that it was a mistake. Even....