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2001 (1) TMI 135 - AT - Central Excise

  1. 1994 (12) TMI 237 - AT
  2. 1994 (6) TMI 59 - AT
The appeal by M/s. Kisan Sahkari Chini Mills involved excess molasses quantity in storage tank. Physical stock found higher than book stock due to foaming, leading to variation. Tribunal set aside confiscation and penalty based on previous decisions. Appeal allowed as dip reading measurement during foaming cannot indicate exact weight.

 

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