9911796707
TMI Blog2002 (5) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against the order dated 17-8-2001 passed by the Commissioner of Central Excise, Allahabad. The appellant is engaged in the manufacture of sugar and molasses falling under Chapter sub-heading 1701.31/39 and 1703.10 of the Central Excise Tariff Act, 1985. They store molasses in steel tanks While conducting scrutiny of RT 12 returns of molasses for the month of October, 1998, it was noticed that 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submitted that a variation involved in the present case is 1.86% and he submitted that as per the CBEC circular No. 261/15/82-CX.8, dated 18-7-83, a variation of 2% is allowed and since the variation in the present case is less than 2% the same may be allowed. In support of his contention, he relied on the decision reported in 1983 (11) E.L.T. 181. He contended that no evidence has been brought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re subject to duty on the basis of actual weight at the time of clearance. Excess stock found on the basis of dip reading not sustainable as molasses are subject to volumetric changes because of number of factors such as temperature and steam. Formation of foam and formation of bubbles in molasses admitted by the Adjudicating authority. Charge of excess molasses not sustainable. He further relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the extent of 50% was allowed due to natural cause or unavoidable reasons. He further submitted that since he has informed the Department within a week about the loss which is clearly evident from the show cause notice and the order in original, the impugned order may be set aside and the appeal may be allowed. 3. Shri V.K. Verma, learned DR has appeared on behalf of the Revenue and he has r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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