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2017 (10) TMI 261 - AT - Central ExciseRefund of duty liability discharged on molasses in the month of February - the goods on which duty was discharged were not cleared and were destroyed by fire - Rule 4 of the Central Excise Rules, 2002 - Held that: - The provisions of Central Excise Act are for discharge of duty liability as soon as the manufacture is complete. In the case in hand, there is no dispute as to the fact that molasses are dutiable item. Provisions of Rule 4 as read by the learned counsel are not for discharging duty liability only when the goods are removed but the duty liability has been postponed/deferred from the manufacturing stage to the clearance activity. There was no necessity for discharging the duty liability by the appellant if the goods are still in the factory premises - appeal dismissed - decided against appellant.
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