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2007 (2) TMI 473 - CESTAT, PRINCIPAL BENCH, NEW DELHIExtract: ....... Further, I find that molasses is also under the control of State Excise and the same cannot be removed without permission from the State Excise. In these circumstances, in view of the above decision of the Tribunal as the molasses is still in the factory, the demand is not sustainable. The appeal is allowed. (Dictated and pronounced in open Court)
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