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TMI Blog2008 (12) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order]. - The facts of the case, in brief, are that the respondent a manufacturer of sugar, obtained Molasses as a by-product which is stored in steel tanks. Molasses also being excisable item, the records of its production and clearance is maintained in RG.I Register. On 15-1-05, a team of Central Excise Officers of Lucknow Commissionerate visited the respondent's sug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S.K. Panda, Jt. CDR pleaded that the Commissioner (Appeals)'s order setting aside the Asstt. Commissioner's order is not correct as the Commissioner has accepted the Respondent's plea that there could be foam formation inside the tank, that time at which the dip reading had been taken and the season being winter, there was no question of foam formation inside the tank; that the respondent hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e stock by the same method and, therefore, it was not open to him to say in this case that on this particular occasion when shortage was detected the Dip Measurement Method is not acceptable. 3. Shri Vineet Kumar Singh, ld. Advocate appearing on behalf of the respondent relied on the Tribunal's judgment in the case of Ghatampur Sugar Co. Ltd. v. CCE, Kanpur reported in 1996 (85) E.L.T. 69 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mining the quantity in quintals, the calibration chart of 90 brix has applied, but he could not produce any evidence as to whether the molasses being produced was of 86/87 brix. There is no document showing that molasses being produced was of 86/87 brix. Moreover, in the case of Ghatampur Sugar Co. Ltd. (supra) relied upon the respondent, the dip reading had been taken in the month of March when d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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