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Yashwant S.S.K. Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1990)(49)ELT534Tri(Mum.)bai

1. The appeal No. E/155/89 is directed against the order of the Collector of Central Excise, Aurangabad bearing No. V. 15CC (3) 2/MP.III/85 dated 4th March, 1989 and appeal No. E/156/89 is directed against the order pf the same Collector bearing No. V. 15CC (3) 443/MP.III/84 dated 24th Jan., 1989. Since both these appeals involve consideration of the same issue and points of law, they were heard together and hence proposed to be disposed of by this common order.2. The appellants are manufacturers of sugar and in the process of manufacture of sugar, the by-product molasses is produced, which is also liable to excise duty under the erstwhile Central Excise Tariff Item 15CC. Though the appellants have provided for storage of molasses in steel tank, during the year 1981-82 because of unprecedented bumper crop they had to crush more sugarcane on account of which more molasses came to be produced. They, therefore, requested for permission to store the molasses in katcha pits, which was gran...