2003 (9) TMI 502

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..... Appellant. Shri Hitesh Shah, JDR, for the Respondent.  [Order per : C. Satapathy, Member (T)]. - We have heard both sides. The appellants requested for permission to store molasses in kutcha pits as their steel tank was full. The Commissioner allowed them to store molasses in kutcha pits on the condition of payment of Central Excise duty. However, the appellants removed the molasses for .....

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..... ngabad -1998 (100) E.L.T. 513 (Tribunal). He also states that the molasses after removal to kutcha pits, have deteriorated due to mixing with rain water etc. but the application for remission of duty separately made to the Commissioner has been rejected by the Superintendent. 2. We have heard Shri Hitesh Shah, learned J.D.R. for Revenue. 3. After hearing both sides and perusal of case .....

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