9911796707
TMI Blog1998 (9) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : P.C. Jain, Member (T) ]. - Briefly stated the facts of the case are as follows :- 2. The appellants herein are alleged to a removal of molasses to Kachcha Pit on 10-4-1988. A show cause notice was issued on 4-4-1989 to the appellants that removal of molasses to Kachcha pit inside the factory could be done only after payment of duty. The goods have dete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, barred by time. Apart from that he also submits that the show cause notice has been issued by the Superintendent of Central Excise. Demand of duty for a period of longer than 6 months can be issued only by the concerned Collector of Central Excise which is stipulated in the Section 11A. He, further submits that on 10-4-1988 when the goods were removed to Kachcha Pit, there was no prohibitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rules and there is no time limit prescribed. 6. We have carefully considered the pleas advanced from both sides. We are inclined to agree with the ld. Advocate Shri Bipin Garg. Question of demand of duty on removal of the goods to Kachcha pit on 10-4-1988 when there was no such prohibition does not arise at all when the Kachcha pit is inside the factory. We also agree with him that the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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