9911796707
TMI Blog2014 (5) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... ss sugar and has cleared the same without payment of duty, the confirmation of duty on the basis of excess molasses by itself cannot be upheld. Accordingly, I set aside the impugned order - Decided in favour of assessee. - Appeal No. 1139/2012-EX[SM] - FO ORDER NO. 52103/2014 - Dated:- 8-5-2014 - Ms. Archana Wadhwa, J. For the Appellant : Ms. Sukriti Das, Advocate For the Respondent: Shri B.B. Sharma, DR JUDGEMENT Per Ms. Archana Wadhwa: The appellants are engaged in manufacture of sugar and molasses falling under Chapter Head 17011190 and 17031000 of the schedule to the Central Excise Tariff Act, 1985. The appellants vide their letter dated 22.06.2009 intimated to their Superintended Central Excise having juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at they could not measure/weigh the stock of molasses accurately, hence they must account for the sugar produced in relation to excess stock of molasses measured. The show cause notice issued vide C. No. V (30) Dem./Adj./Fzd./160/2009/183 dated 08.01,2010, was adjudicated by the Assistant Commissioner Central Excise Faizabad vide Order-in-Original No. 83/Dem./2010 dated 25.10.2010, whereby, he confirmed the demand of Rs. 2,40,711/- along with equal amount of penalty on the ground that the allegation of excess quantity of 1500 Qtls. of molasses is not disputed and is recorded by the State Excise Officials having physical control over the molasses. In the instant case, contrary to the normal trend, molasses have been shown as excess. Threrfor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants to prove that the excess generation of molasses was not on account of excess manufacture of sugar. I find that they failed to put forth any such explanation in support of their contentions. Hence the present appeal. 4. I find that the demand stand confirmed on the allegations and findings of clandestine manufacture and removal of Sugar, which solely are based upon the excess production of molasses. Such excess production is only to the tune of 0.64% and apart from the above there is virtually no evidence of clandestine manufacture and removal of excess Sugar. The excess molasses quantity is depending upon number of factors including the whether condition, the quality of the sugarcane and storing capacity etc. In the abs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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