Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1388 - CESTAT NEW DELHIClandestine removal of Molasses - Unaccounted stock of molasses – Lack of evidences – Held that:- The statements of the drivers have not been supplied to the appellant - Since there was no shortage of molasses in the appellant’s factory and on the contrary, there was excess quantity vis-`-vis the balance recorded in the RG-I register and since no samples from the stock of molasses seized from the tankers and from the stock of the molasses stored in the Appellant’s factory had been taken and tested, if cannot be said with certainty as to whether the molasses seized from the tankers was same as that which had been manufactured in the appellant’s factory. The department’s allegation that the molasses seized from the tankers had been clandestinely cleared by the appellant is not supported by any evidence - As regards excess stock of molasses in the appellant’s factory, the Appellant’s plea is that during summer season on account of heat, foam is generated in the tanks because of which the dip reading gets distorted - there is substance in the appellant’s plea – BAJAJ HINDUSTAN LTD. Versus COLLECTOR OF CENTRAL EXCISE, KANPUR [1994 (6) TMI 59 - CEGAT, NEW DELHI] - It cannot be said that there was excess unaccounted stock of molasses in the appellant’s factory, more so when the molsses is under physical control of the State Excise Authorities and no case had been booked in this regard by them against the appellant – order set aside – Decided in favour of Assessee.
|