1999 (4) TMI 256

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Sugar and Molasses. Some molasses were stored in one steel tank and three Katcha Pits. The RG 1 register showed a combined stock and not separately pitwise, and in the tank. On 15-2-1994, the total stock was 11277.300 M.Ts. For the purpose of Prohibition Excise Department, a separate register was maintained which showed pitwise stock and also separately the stock in the steel tank. The balance .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on a chart which shows the receipt and despatches of the molasses from the said steel tank with the submission that duty was paid on all the stock. This submission has no meaning because the allegation was that in the period prior to that covered under this chart, the clandestine clearances were made. In the appeal memorandum it is claimed that due to mechanical equipment malfunction, the measure .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and resulting in denial of justice. I find that in the proceedings it has come that the Katcha Pits were unauthorised but the allegations were not based on that count. 5. I find that the department had adopted an extremely wrong method of verification of the stock by concentrating on only one storage place and by omitting to determine the stock in the other three places. The calculation of shor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X