1991 (4) TMI 151

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....d counsel for both the parties. The petitioner is a Sugar Mill. Molasses is by-product of sugar. It appears that in or about the year 1988, there was excess stock of molasses and the petitioner requested Central Excise authorities to permit it to store the same in Kachcha pits. The said permission was granted by the Central Excise authorities subject to the condition that the petitioner executes ....

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....on of excise duty on such burnt quantity. The Superintendent Customs & Central Excise, Kashipur, vide his letter, dated 10-6-1988 stated that in terms of the bond, the petitioner is not entitled to any remission whatsoever. The said order has been questioned in this writ petition. 3. The counsel for the petitioner submitted that the petitioner has already paid the excise duty even on the alleged ....