2000 (4) TMI 49

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellate Tribunal, dated 6-6-1988 is assailed by this writ petition. 2.The issue as raised in the writ petition is in fact academic. The subject-matter is molasses. The Petitioner M/s. Harinagar Sugar Mills Limited admittedly manufactures sugar, and molasses is a subsidiary product. On removal of molasses from this place of production central excise duty admittedly was chargeable. As the place ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... part is concerned, making arrangement for storage of molasses appropriately or in steel tanks is the obligation of law. The Petitioners were put under notice and remained so under notice for seventeen months. The Assistant Collector was of the opinion that despite the fact that the petitioners had about seventeen months to make arrangement for storage of the molasses appropriately, they did not d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of Rule 9 read with Rules 47 and 49 under the Central Excises and Salt Act, 1944. 5.Basically the question in the writ petition has become academic. Subsequently, certain record has been appended to the petition that the molasses in question was destroyed or atleast admitted to be destroyed after seeking permission from the Collector, Central Excise, Patna. This aspect is not relevant. What is ....