1998 (11) TMI 170

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..... n, Member (T)]. Briefly stated facts of this case are as follows :- 2. The appellants herein are manufacturer of sugar. In the manufacture of sugar, Molasses arise as a by-product. These are normally allowed to be stored in steel tanks/pacca tanks. However, in terms of Board s Circular No. 62/88, dated 24-11-1988, the appellants herein were given the facility for storing the Molasses in th .....

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..... y on that quantity was raised under the provisions of Rule 173H. This demand has been confirmed by the lower authorities. 4. Learned Advocate, Shri Bipin Garg submits that Rule 173H permits detention of duty-paid goods and subsequent clearance thereof withot payment of duty. Therefore, the second demand of duty cannot be made and it will also go against the provisions of Rule 173H which allows c .....

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..... t of duty subsequently as and when it is required to be cleared by the appellants. Therefore, there is no question of making the same goods to pay duty again. Hence, there is no substance in the Revenue s appeal. The provisions of Rule 9A do not aply to the facts of this case. Hence, we set aside the impugned order and allow the appeal of apellants herein with consequential relief to the appellant .....

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