9911796707
TMI Blog2000 (5) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp;The appellants filed this appeal against the order-in-appeal dated 9-8-1999 passed by the Commissioner (Appeals). In the impugned order, the excess stock of molasses was ordered to be confiscated and option was given to the appellants to redeem the same on payment of redemption fine of Rs. 25,000.00 and a penalty of Rs. 15,000.00 was also imposed under Rule 173Q of the Central Excise Rules. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He, therefore, submits that as in the present case the excess is only of about 1.5 per cent, the appeal be allowed. 3. Ld. D.R., appearing on behalf of the revenue, submits that the adjudicating authority in the adjudication order, held that the benefit of foaming in respect of molasses has already been given while taking dip measurement. He submits that this fact is admitted by Sh. K.A. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s benefit has already been given by taking the dip reading and the Chief Chemist of the appellants admitted this fact. The reading of the statement of Shri K.A. Maheshwari, does not reveal any such admission. Therefore, in view of the earlier decision of the Tribunal in the case of Bajaj Hindustan Ltd. (supra), the impugned order is set aside and the appeal is allowed. X X X X Extracts X X X X X X X X Extracts X X X X
|
