2000 (5) TMI 272 - AT - Central Excise

Summary

The appeal was filed against an order confiscating excess molasses stock, with a redemption fine and penalty imposed. The appellant argued that the excess stock was only 1.5% and should be allowed based on Tribunal precedent. The revenue claimed the benefit had already been given, but the Chief Chemist did not admit to this. The Tribunal set aside the order and allowed the appeal.