TMI Blog2012 (11) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise duty in case of molasses received from Khansari Sugar Factories – Held that:- If the duty is paid by Khandsari Unit, no demand can be raised against the recipient of the molasses on the ground that there should be no double taxation on the same goods - order is set aside and the appeal is allowed. - E/523/2006 - A/21/2012-WZB/C-II(EB) - Dated:- 24-11-2011 - S/Shri S.S. Kang, Sahab Sing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods such as candy sugar which are cleared on payment of duty. Molasses is cleared by M/s. Sarangdhar Sugar Mills Ltd. on payment of appropriate duty. The appellants also produced a copy of the Registration Certificate of M/s. Sarangdhar Sugar Mills Ltd. to show that excisable goods such as candy sugar manufactured and cleared by them on payment of duty. In such a situation, the molasses cleared b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of appropriate duty. Therefore, M/s. Sarangdhar Sugar Mills Ltd. is not Khandsari Sugar Factory only. Only Khandsari Sugar Factory is exempted from payment of duty. Further, we find that the Tribunal in the case of Sanjivani SSK Ltd. v. Commissioner of Central Excise v. Aurangabad reported in 2009 (241) E.L.T. 431 (Tri-Mumbai) held that even in a case of Khandsari Sugar Unit if the duty is paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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