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2017 (11) TMI 1506 - AT - Central ExciseRemission of duty - by-product, molasses - deterioration due to storage in earthen pits and passage of time - Rule 9A(5) of Central Excise Rules, 1944 - Held that: - Admittedly, the molasses from earthen pits are unfit for marketing. Admittedly, the rate of duty based on a rule, which is not available in 2006 cannot be legally tenable - similar issue decided in the case of Chengalrayan Co-op. Sugar Mills Ltd. Vs. CESTAT & Anr. [2017 (8) TMI 310 - MADRAS HIGH COURT], where it was held that without clearance of excisable goods, there can be no duty liability on the assesee - In the present case, there is no clearance of excisable goods - appeal allowed - decided in favor of appellant.
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