2000 (3) TMI 719

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..... appeal is aggrieved by the order passed by the Commissioner (Appeals) by which he has set aside the order of the Deputy Commissioner confirming demand of duty in respect of molasses stored in kachcha pit within factory premises, by treating the same as clandestine removals. 2. In their appeal memo. and as contended by Shri J.M. Kennedy, learned JDR the Revenue has urged that the respondent coul .....

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..... ly agree with the above reasonings of the Commissioner (Appeals) because the Revenue s objection seems to be that before storing, necessary permission should have been taken by the respondents. The failure of the respondents to do so cannot equate the storage of molasses in kachcha pits to clandestine removal by them of the same. As such there was no justification by the Deputy Commissioner to con .....

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