2005 (2) TMI 598

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..... There is a duty demand of over Rs. 30,000/- and penalty of Rs. 10,000/-. This is upon a finding that there was a shortage of 611 quintals of molasses in the appellant tank. 2. The appellant s defence is two folds. One, that quantity has been erroneously computed (difference of about 548 quintals). It is being pointed out that according to the dip reading stock in tank No. 2 is up to 2.29 mtr. .....

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..... . The appellant s explanation merits acceptance. The calibration of these tanks is accepted by the Weights and Measures authorities. The depth of the molasses in the tank is not being disputed. The appellant s contention based on the calibration chart has to be accepted. That apart, the shortage works out to only 1.62%, even including the higher quantity. This is well within the loss stipulated in .....

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