TMI Blog1994 (12) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are aggrieved by Order-in-Original No. 4/Addl. Collr./MP/91, dated 11-4-1991 of Additional Collector of Central Excise, Kanpur. Based on the dip reading in molasses it has been alleged that there was an excess quantity involving 4668.12 quintals of molasses. 2. The learned Advocate for the appellants submits that actual weight cannot be determined with absolute accuracy through dip re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... connection he draws attention to page-11 of the Paper Book which shows 3182.86 quintals at the closing of the register on 29-9-1989 which shown as excess. 3. Ld. DR submits that the excess was found on dip reading and this dip reading has not been dinied by the appellants. In fact drawing attention to page 16 of the paper book he submits that Lab Incharge of the Party Shri Shiv Charan Goyal had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is indicated that in places in Jamaica it is generally estimated that included air represents 10 to 15% of volume of molasses. The volume of air moreover is greater when the molasses has been led repeatedly. The percentage indicated for light molasses is 10% and heavy molasses 15%. The literature further indicates that it was customary to subtract 5% of the theoretical weight but a careful che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26-3-1990 took the dip and found it to be 5.85 Mtr. whereas on 24-3-1990, the appellants submit it was 6.10 Mtr. and in between there was no clearance. This by itself would indicate that the extent of variation which can take place. Considering all these factors I am satisfied that in view of the nature of the commodity and the method adoped the charge of excess cannot be sustained. I therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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