2000 (3) TMI 719 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, Smt. Archana Wadhwa, against the Revenue's appeal. The Commissioner (Appeals) set aside the demand of duty for molasses stored in kachcha pit within factory premises, stating it was not clandestine removal. The Tribunal agreed with the Commissioner's decision, emphasizing that storing molasses in kachcha pits did not constitute clandestine removal. The Revenue's appeal was rejected.