9911796707
TMI Blog2010 (8) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... xcess stock of 4000 quintals, which the officers insisted to enter in RG-I Register. The appellants entered the stock in their RG-I Register of 4000 quintals under protest. Later on emptying of the tanks, the actual stock was of 2182.60 quintals of molasses found. Thus, the appellant has claimed reversal of quantity of 1817.40 quintals from their stock while they have made a remark in their RG-I also stating the above facts. On the basis of the remarks in their ER-I, a show cause notice was issued for demand of duty on the quantity of molasses of 1817.40 quintals. The same was confirmed along with interest and penalty. Aggrieved by the said confirmation of demand, interest and penalty, the appellants have filed this appeal. 3. Ld. Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of visit in the factory of the appellant, an excess of 4000 quintals of molasses was found in the tank, which was observed by dip method. The appellant has accounted the said excess of molasses in their RG-I although under protest. But it is an accepted method of taking the stock by dip method in the storage tank. He also supported the impugned order, wherein the view was taken by the Commissioner (Appeals) that as the appellant has not challenged the rejection of their remission claim, which has attained finality, the claim of the appellants is not acceptable at this stage. 5. Heard both sides. 6. On examination of the submissions made by both the sides, I find that in this case, the dispute is that the appellant has entered 4000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied to the appellant till date. Hence, the appellant cannot file the appeal when they have not received any communication of an order passed by the concerned officer. Accordingly, the observations made by the Commissioner (Appeals) in his order that the rejection of remission claim by an order has attained finality, the appeal is not maintainable, is not accepted. Now I come to the merits of the case. In this case, the excess stock was found through dip method of 4000 quintals of molasses and the actual excess stock was found of 2182.6 quintals of molasses. The claim of 10% of tolerance is acceptable as held by this Tribunal in the case of Bajaj Hindustan Ltd., wherein the allowance of 10% was given for going through the storage of molasse ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
