2003 (4) TMI 571

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..... l against the adjudication order passed by the Addl. Commissioner of Central Excise, whereby the demand was confirmed in respect of molasses stored in katcha pits. 3. Appellants are engaged in the manufacture of sugar and during the manufacture of sugar, molasses came into existence and the molasses were stored in the factory premises of the appellants. During the start of sugar season, appella .....

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..... sses and without considering the request the remission was confirmed. Appellants relied upon the decision of the Tribunal in the case of Shri Dudhganga -Vedganga Sahakari Sakhar Karkhana Ltd. and Ors. vs. CCE, Pune and Ors. reported in 1987 (29) ELT22 (T). 5. The contention of the revenue is that the molasses were allowed to be stored in kachha pits on execution of Bond. As the molasses had bec .....

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