9911796707
TMI Blog2018 (1) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... te that the quantity of Molasses stored in the tank had been determined by dip reading. Determining the quantity of Molasses by dip reading is not a foolproof method as the volume of Molasses may undergo change due to variation of temperature. As such, on the basis of excess Molasses reported during stock taking, it cannot be alleged that there was excess production of Sugar. It is well settled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of V. P. Sugar, Molasses, Rectified Spirit SDS. In October, 2011, the party reported excess qualntity of Molasses of 4423.17 Qtls. to the Department. They entered the excess quantity in the ER-1 return. The Department on this basis, concluded that this excess production of Molasses must have concurrently produced 6900.16 Qtls Sugar., which would have been cleared clandestinely without payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the appeal before the Commissioner (Appeals), Central Excise Service Tax. 3. The Commissioner (Appeals) set aside the confirmation of demand of duty by referring to various decisions of the Higher Authorities, hence, the present appeal filed by the Revenue. 4. After going through the impugned order and after appreciating the submissions made by both the sides, I find that the allegation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alculations of raw materials fed into the process are vitiated by error of law being based only on inferences involving unwarranted assumptions. Apart from the fact of excess quantity of Molasses, there is virtually no other evidence indicating any clandestine removal of the Sugar. 5. The Revenue in their memo of appeal have not produced any evidence of excess manufacture and clearance of Sugar ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
