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TMI Blog2010 (8) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Kumar, Advocate, for the Respondent. [Order (Oral)]. - This is an appeal by the Department against the order of the Commissioner (Appeals) No. 41-C.E./2008 dated 31-3-2008. 2.Heard both sides. 3. On last occasion that is on 5-7-2010, the learned Advocate raised a preliminary objection regarding the validity of formation of opinion by Committee of Commissioners and accordingly, the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 2 - 14966 + 529 production of 18-12-2004 = 15495 241 cm. inclusive of 16 cm. foam net dip reading without foam 225 cm. 13500 1995 Total 57817 51780 6037 The authorised signatory admitted the shortage but explained that the shortage was due to formation of less foam during December. However, they paid the duty involved under protest. The original authority did not accept the expl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Friends Auto (India) Ltd. v. C.C.E. - 2004 (167) E.L.T. 228 (b) Bikaner Steel Industries v. C.C.E. - 2005 (188) E.L.T. 309 (c) C.C.E. v. Ratlam Wires (P) Ltd. - 2004 (174) E.L.T. 198 7. Learned Advocate for the respondents submits that molasses is hygroscopic substance; that the dip reading is an approximate process and that the stock ascer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to tell the reasons for adopting 5% allowance in respect of tank No. 1 and 6% for tank No. 2 by the investigating officers and the same are also not reflected in the order of the original authority. The Commissioner (Appeals) has noted that investigating officers have not taken temperature at the relevant time nor they have not taken specific gravity and held that there is no evidence that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the reasons adduced by the respondents for the shortage found. While the investigating officers and the original authority did not accept the reasoning, the Commissioner (Appeals) has accepted the reasoning given by the respondents taking various relevant factors into account like non-taking of the temperature and specific gravity of the molasses by the investigating officers. 10.In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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