Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 546 - AT - Central ExciseExcess stock - Molasses - said excess quantity was arrived by at officers by adopting Dip Reading method of all the stock of the molasses in the storage tank, which the appellant claims to be incorrect - confiscation - penalties - Held that: - I do find strong force in submissions that the stock of molasses on the Dip Reading method is incorrect, as the same has been settled by the Tribunal in the case of Ghatampur Sugars Co. Ltd., [1994 (12) TMI 237 - CEGAT, NEW DELHI] and U.P. State Sugar Corporation Ltd., [1999 (12) TMI 219 - CEGAT, NEW DELHI] - on the issue arriving at the book stock Dip Reading is incorrect, both the lower authorities have incorrectly arrived at the conclusion that the stock taken by the officers in the case in hand by Dip Reading is correct and there was excess - there is no correct and clear picture actual of molasses stock. The movement molasses is always under physical control of State Excise Authorities. Identical issue decided in the case of TRIVENI ENGG. & INDS. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT [2006 (6) TMI 404 - CESTAT, NEW DELHI], where it was held that the case made out of the Revenue is on wrong footing on the fact that the State Excise departments record and the record maintained by the appellant-company are tallying. Appeal allowed - decided in favor of appellant.
|