1989 (3) TMI 147 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad ruled in favor of the petitioner, U.P. State Sugar Corporation Ltd., in a dispute over the removal of molasses without paying central excise duty. The court directed the Assistant Collector, Central Excise, to decide within one month whether the molasses are unfit for consumption. Payment of excise duty or removal of goods is subject to the Assistant Collector's decision, and the demand for administrative charges is suspended until then.