2002 (1) TMI 224

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.... appellants herein manufacture sugar and molasses. 2. During the sugar season in 1994-95, due to bumper crop of sugar cane they crushed more sugar cane which resulted in the production of larger quantity of molasses and as the two steel tanks in their factory were not sufficient for storage of molasses they sought permission of the Department to store the molasses in kutcha pits in their letter d....

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....heir appeal and hence this appeal before us. 3. We have heard Shri K.P. Joshi, the learned Counsel for the appellants and Shri A.K. Jain, the learned DR for the Revenue. 4. Rule 51(A) of Central Excise Rules, 1944 provides that no duty paid goods shall be allowed to be entered or retained in any part of premises of a factory. The Rule also provides for grant of permission for storage of goods on....