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TMI Blog2015 (1) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. ORDER The appellant manufactures sugar and molasses. In June, 2009, the appellant vide their letter dated 30-6-2009 reported excess quantity of molasses of 3592.95 quintals to the Department. The excess quantity got verified and was entered in the RG-I register. The said excess quantity was detected on the basis of dip reading. The appellant thereafter entered the excess quantity in the ER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest and penalty of equal amount was imposed. On appeal to the Commissioner (Appeals) against this order of the Joint Commissioner, the Commissioner (Appeals) dated 22-12-2011 upheld the Joint Commissioner's order. Against this order of the Commissioner (Appeals), this appeal stands filed. 3. Heard both the sides. 4. Ms. Sukriti Das, ld. Counsel for the appellant pleaded that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is within the permissible limits, that he relies upon the judgment of the Apex Court in the case of Oudh Sugar Mills Ltd. v. Union of India reported in 1978 (2) E.L.T. (J172) (S.C.), wherein the Apex Court held that the allegation of clandestine production and removal based only on calculation made on the basis of excess molasses declared by the assessee which is not permissible, that such allega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009. There is no dispute that the quantity of molasses stored in the tank had been determined by dip reading. In my view, determining the quantity of molasses by dip reading is not a foolproof method as the volume of molasses may undergo change due to temperature during the summer season. As such, on the basis of excess molasses reported during stock taking, it cannot be alleged that there was ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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