1996 (2) TMI 290

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er]. The appellant is a sugar factory and also produces molasses. The molasses were being molasses stored in three storage tanks. A check of the quantity of molasses in each of these tanks by the officers showed excess stock in tank No. 1 and shortage in the other two tanks when compared with the entries in the RG 1 register. After issue of notice, the Additional Collector issued confiscation o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or imposition of penalty up to Rs. 1000/- for breach. He cites the decisions of the Supreme Court in Hindustan Steel v. State of Orissa - 1978 (2) E.L.T. 159 and others to say that penalty cannot be imposed for venire or technical breach. 4. When the Collector accepted the assessee's contention that there was no excess stock, the total stock as verified tallied with the recorded balance, and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X