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2011 (3) TMI 814 - AT - Central ExciseThe department’s case is one of clandestine production and removal of molasses by the assessee - Since molasses is a byproduct of sugar industry, molasses cannot be produced without producing sugar - In the instant case, there has been no allegation of clandestine production and removal of sugar from the assessee’s factory. Therefore, without alleging clandestine production and removal of sugar, there cannot be any allegation relating to clandestine production and removal of molasses - In other words, the department’s case has no legs to stand on its own. Consequently, the department’s allegation has no corroborative evidence to support its case - Since molasses is a controlled item, both under the Central Excise law and also under the State excise laws, there cannot be any clandestine production and removal without the same being noticed by the State excise authorities - As rightly contended by the assessee, no case has been made against them by the State excise authorities who issued transport permits for the assessee to remove molasses to their distillery - that the department has failed miserably in proving the case of clandestine production and removal. - Decided in favour of assessee.
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