1993 (7) TMI 168

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..... rder per; Jyoti Balasundaram, Member (J)]. The demand of duty of Rs. 10,48,973.94 P. arises out of the order of the Collector (Appeals) Customs and Central Excise, Allahabad confirming the demand of duty on Molasses stored in katcha pits subsequent to withdrawal of such permission from 1-8-1988 onwards. The learned Counsel Shri Vinay Garg submits that since the storage of molasses was within .....

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..... ing that once the Government has withdrawn the permission to store in katcha pits, such storage would itself amount to removal and therefore, the demand has been rightly confirmed. He also submitted that the notice is not barred by limitation and the date for computing the normal period of limitation should be 24-11-1988 which is the date of circular issued by the Govt. and not 1-8-1988 which is t .....

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