TMI Blog2017 (10) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities have incorrectly arrived at the conclusion that the stock taken by the officers in the case in hand by Dip Reading is correct and there was excess - there is no correct and clear picture actual of molasses stock. The movement molasses is always under physical control of State Excise Authorities. Identical issue decided in the case of TRIVENI ENGG. & INDS. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT [2006 (6) TMI 404 - CESTAT, NEW DELHI], where it was held that the case made out of the Revenue is on wrong footing on the fact that the State Excise departments record and the record maintained by the appellant-company are tallying. Appeal allowed - decided in favor of appellant. - Appeal No. E/26571/2013 - Final O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was within the factory premises and could not have been removed without the same being recorded in the registers, as the movement of molasses is always under physical control of State Excise Department, accordingly, they prayed to set aside the confiscation and also the penalties. The First Appellate Authority did not agree with the contentions raised and upheld the Order-in-Original. Hence this appeal. 3. Ld. Counsel after giving the Bench over all view of the issue involved, contended the Dip Reading method by which the lower authorities arrived at a conclusion that there is excess stock of molasses is incorrect. He submits that this view is expressed by the Tribunal in the case of Ghatampur Sugars Co. Ltd., [1996 (85) ELT (69)], U.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the issue arriving at the book stock Dip Reading is incorrect, both the lower authorities have incorrectly arrived at the conclusion that the stock taken by the officers in the case in hand by Dip Reading is correct and there was excess. On this ground itself the appeal is needs to be set aside there is no correct and clear picture actual of molasses stock. 7. Secondly, I find that an identical issue came up before the Tribunal in the case of Triveni Engineering Industries Ltd., (supra). I reproduce the entire judgment: This appeal is directed against Order-in-Appeal dated 28-5-2004 that upheld the Order-in-Original by which confiscation of excess goods was ordered and penalty imposed. 2. The relevant facts that arise for cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department. He submits that when the particular tank was emptied out without considering the excess stock noticed by the Central Excise officers there was loss of 29.65 quintal which is indicated in the statutory record, It is his submission that there was no physical excess. 4. Learned D.R. reiterates the findings of the Commissioner (Appeals). 5.Considered the submissions made by both sides and perused the record. I find that the officers of Central Excise department visited the factory of the appellant on 22-10-2001 and found excess stock on 7574.40 quintals of molasses. The appellant was disputing the stock taking method on the ground that foaming of molasses takes place due to change in temperature and its inherent nature, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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