RAJIV SHAKDHER,J. - (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.). 2. 1 To be noted, the judgment of the Patna High Court in Harinagar Sugar Mills Limited, was carried in appeal to the Supreme Court, whereupon, the Special Leave Petition (SLP) was dismissed in limine.
(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? 3. 1 According to the assessee, the time for payment of duty would arise only upon removal of molasses from the factory premises and since, the earthen pits, i.e., katcha pits, wherein, the molasses was stored, was located within the factory premises, no duty was payable. 3. 2 It is the assessee's case that demand of duty, in these circumstances, would be contrary to Rules 9 and 49 of the Central Excise Rules, 1944 (in short, "the Rules").;