1999 (4) TMI 256

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..... pondent. [Order]. - The appellants manufacture Sugar and Molasses. Some molasses were stored in one steel tank and three Katcha Pits. The RG 1 register showed a combined stock and not separately pitwise, and in the tank. On 15-2-1994, the total stock was 11277.300 M.Ts. For the purpose of Prohibition & Excise Department, a separate register was maintained which showed pitwise stock and also sepa .....

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..... tions. In the appeal memorandum reliance has been placed on a chart which shows the receipt and despatches of the molasses from the said steel tank with the submission that duty was paid on all the stock. This submission has no meaning because the allegation was that in the period prior to that covered under this chart, the clandestine clearances were made. In the appeal memorandum it is claimed t .....

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..... ngs based on the faulty procedure adopted are likely to be wrong, and resulting in denial of justice. I find that in the proceedings it has come that the Katcha Pits were unauthorised but the allegations were not based on that count. 5. I find that the department had adopted an extremely wrong method of verification of the stock by concentrating on only one storage place and by omitting to d .....

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