2018 (2) TMI 785

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..... conditions and various other factors - Further there is no evidence on record to show that such excess molasses, which are under the control and supervision of State Excise Authorities were meant for clandestine removal - appeal allowed - decided in favor of appellant. - E/52014/2015-EX[SM] - A/71922/2017-SM[BR] - Dated:- 1-12-2017 - Mrs. Archana Wadhwa, Member (Judicial) Shri Jatin Mahaj .....

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..... of Cooperative Sugar Molasses Ltd. 20% of the space has to be reserved for foaming found in the molasses tanks. 4. The above contention of the appellant was not accepted and proceedings were initiated against them for confiscation of the excess found molasses as also for imposition of penalties. The notice issued to the appellant resulted in passing of an order by original adjudicating authorit .....

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..... 7. Admittedly the molasses quantum is dependent upon the foam which might appear in the said storing tanks on account of whether conditions and various other factors. Further there is no evidence on record to show that such excess molasses, which are under the control and supervision of State Excise Authorities were meant for clandestine removal. In the absence of the same, I find that no merit .....

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