9911796707
TMI Blog2007 (3) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - The relevant facts of the case in brief are that the appellants are engaged in the manufacture of sugar and molasses. On 14-11-2003, the Central Excise Officers conducted physical verification of stock of molasses in presence of the appellants and found a quantity of 386.444 MT of molasses excess over and above the reported balance after allowing 10% foaming deduction in the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of the Tribunal as under :- (i) Kisan Sahkari Chini Mills v. CCE, Ghaziabad, 2001 (129) E.L.T. 364 (ii) Seksaria Biswan Sugar Factory Limited v. CCE, Lucknow, 2001 (135) E.L.T. 1024 (Tri. - Del.). 3. The learned authorized representative (DR) on behalf of the Revenue submits that the appellants in their statement accepted the exces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of molasses. The Tribunal in the case of Kisan Sahkari Chini Mills v. CCE, 2001 (129) E.L.T. 364 (Tri. - Del.) allowed 10% allowances for foaming during dip reading measurement. In the said case, the representative of the appellant in their statement stated that due to sufficient quantity of foaming was in the tank and excess quantity of molasses could not be ascertained. In the present case, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xt of measuring the quantity of liquid, it is difficult to accept the contention raised by the appellant that dip method for measurement of molasses stored in the steel tanks is a faulty method. So, there is no substance in the submission of the learned Advocate at this regard. Hence, I do not find any merit in the present appeal and accordingly the appeal is rejected. (Order pronounced and dicta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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