1993 (7) TMI 168 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the applicants in a case involving duty demand on stored molasses. The demand was found to be time-barred as the permission to store molasses was withdrawn on 1-8-1988, but the show cause notice was issued on 2-5-1989. The Tribunal waived the pre-deposit requirement and stayed the duty demand based on a previous stay order for the same appellants.