CHENGALRAYAN COOPERATIVE SUGAR MILLS LTD. Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) This is an appeal filed by the assessee against the judgment and order dated 4-8-2014, passed by the Customs, Excise and Service Tax Appellate Tribunal (in short, "the Tribunal").

(2.) The Tribunal, by virtue of the impugned judgment, dismissed the appeal preferred by the assessee, based on the judgment of the Division Bench of the Patna High Court in the matter of Harinagar Sugar Mills Ltd. v. Union of India, 2001 (138) E.L.T. 3 (Pat.).

(3.) The only issue, which arises for consideration in this appeal, is whether the assessee would be liable to pay duty on molasses, which is stored in earthen pits, i.e., Katcha pits, located within the factory premises?