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2012 (11) TMI 477 - CESTAT, MUMBAIDemand of duty, interest and penalty – alleged that appellants received certain quantity of molasses from the Khandsari Sugar Factory and as per the provisions of Rule 4(2) of the Central Excise Rules, the purchaser is liable to pay Central Excise duty in case of molasses received from Khansari Sugar Factories – Held that:- If the duty is paid by Khandsari Unit, no demand can be raised against the recipient of the molasses on the ground that there should be no double taxation on the same goods - order is set aside and the appeal is allowed.
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