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M/s Gyanba Sugars & Developers Ltd. Versus CCE, C & ST, Bangalore

2017 (10) TMI 546 - CESTAT BANGALORE

Excess stock - Molasses - said excess quantity was arrived by at officers by adopting Dip Reading method of all the stock of the molasses in the storage tank, which the appellant claims to be incorrect - confiscation - penalties - Held that: - I do find strong force in submissions that the stock of molasses on the Dip Reading method is incorrect, as the same has been settled by the Tribunal in the case of Ghatampur Sugars Co. Ltd., [1994 (12) TMI 237 - CEGAT, NEW DELHI] and U.P. State Sugar Corp .....

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ENI 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 Order No. 21919/2017 - Dated:- 1-8-2017 - Mr. M. V. Ravindran., Member ( Judicial ) Sh. Pradyumna, Advocate .....

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ing Dip Reading method of all the stock of the molasses in the storage tank. Since there was an excess stock the same was seized and provisionally released by the authorities as daily stock of the molasses was recorded as 1401.495 MT. A show cause notice was issued to the appellant for the confiscation of the excess stock found and also for imposing penalty. The adjudicating authority after following due process of law, confiscated the excess goods and allowed to be redeemed on payment of redemp .....

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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 .....

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t disputed, confiscation penalty cannot be imposed. 4. Ld. Departmental Representative reiterates the findings of lower authorities. 5. Considered the submissions made by both sides and perused the records. It is undisputed that the excess quantity of molasses as arrived by the Departmental Officers during the visit to the factory premises of appellant was based upon the Dip Reading method conducted. It is also on record, the appellant had contested with the adjudicating authority as well as the .....

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s Co. Ltd., (supra) and U.P. State Sugar Corporation Ltd., (supra), on the face of such decided case laws, on 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 id .....

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ip reading method the officers found an excess quantity of 7574 quintals of molasses. Excess quantity of molasses was seized and show cause notice was issued to the appellant proposing to confiscate the excess goods and impose penalty. The appellant contested the show cause notice on the ground that the excess quantity as noticed by the officers is due to foaming and there is no physical excess of the goods and they are not accepting the same and also not recording the excess quantity in RG-1 re .....

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was verified by dip method they did not accept this stock due to inherent foaming nature of the goods. It is his submission that molasses tend to foam due to various reasons like changing temperature, decomposition, etc. He produced the record of State Excise and submitted that molasses is always under the physical control of State Excise department. He submits that when the particular tank was emptied out without considering the excess stock noticed by the Central Excise officers there was los .....

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