9911796707
TMI Blog1996 (10) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are manufacturers of sugar and molasses attracting Central Excise duty and alcohol which is under the control of the State Excise authorities. Molasses which is a by-product in the manufacture of sugar is used as a raw material in the manufacture of alcohol. Molasses is stored in steel tanks as well as masonry tanks by the appellants. The Central Excise Officers visited the factory on 15-12-199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is against the said order. 2. Shri Manik Chand, learned Counsel for the appellants stated that the shortage has been arrived after taking into account the result of an earlier stock verification carried out in June 1992. That verification resulted in an artificial excess which has led to the alleged shortage in the present proceedings. It was their contention that the said excess was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the shortage is not connected with the result of the earlier stock verification. He pleaded that the appeal be dismissed. 4. In a rejoinder, the learned Counsel for the appellants stated that the stock verification was not only with reference to some tanks. All tanks had been taken into account. 5. I have considered the submission made by both the sides. It is contended by the appellants t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was alleged by the Department in the first instance but when the mistake in the Department s method of calculation was pointed out by the appellants the mistake was corrected and the excess alleged came down appreciably. The standard reference books on sugar industry indicate the possibility of error in estimating the weight of the dip measurement method. The same has been taken note of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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