TMI Blog1998 (4) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... s) order dated 30-7-1996. In this order, the Commissioner (Appeals) set aside the Assistant Collector s order demanding duty on the quantity of molasses stored an unapproved kutcha pit within the factory premises. Shri S.N. Ghosh, ld. JDR submitted that any removal from the approved place of its storage amounts to removal under Rule 9 and 49 of the Central Excise Rules. As the molasses has been re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessees had stored the molasses in katcha pit as they had no capacity in the tanks for storing molasses. Further the lifting of the molasses is as per the allotment s order issued by State Excise Department. The Commissioner (Appeals) had relied upon the decision in the case of Bihar State Sugar Corporation v. Collector of Central Excise [1993 (66) E.L.T. 513 (Tribunal)] in which it was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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