1998 (11) TMI 169 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a sugar manufacturer, in a case involving the storage and clearance of Molasses. The Tribunal held that the goods had already paid duty and could be cleared without payment of duty as per Rule 173H, rejecting the Revenue's demand for differential duty based on new rates. The Tribunal set aside the lower authorities' decision and allowed the appeal of the appellants.