2008 (8) TMI 695

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..... against the order of the Commissioner (Appeals), whereby confiscation of excess quantity of molasses of 15,198.50 quintals, redemption fine and penalty of Rs. 5,00,000/- and Rs. 1,00,000/- were set aside. 2. After hearing both the sides and on perusal of the records, it is seen that Shri K.K. Dixit, Authorised Signatory of the Respondent in his statement dated 15-1-2005 on the spot stated that .....

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..... en for foaming during storage of molasses as per ISI specifications. The relevant portion of the said decision is reproduced below :- Heard both sides. ISI specifications clearly indicate that 10% allowance is always given for foaming during storage of molasses. It is also admitted by SDR that excess noticed is within 10%. Since the fact of foaming has not been disputed and it is also a fact th .....

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