9911796707
TMI Blog2001 (2) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... 701.39 & 1703.10 of Central Excise Tariff Act, 1985 and Molasses which is subject to specific rate of duty of Rs. 50/- per Qtl. On 8-8-1997, their factory premises was visited by the Central Excise Officers. The stock taking of molasses was conducted and it was observed that each of the Tank Nos. 3, 4, 5 & 6 held either excess or short quantity of molasses as against the quantity reflected in thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of molasses and confirmed the duty demand of Rs. 33,627.00 on this quantity of molasses. The Asst. Commissioner in his order further imposed a cumulative penalty of Rs. 35,000/- on the party. The party filed an appeal and Commissioner (Appeals), Ghaziabad upheld the order of the Original Authority dismissing the appeal of the party. 3. The present appeal is against the above order of the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y determined through actual weighment when the tanks in past were drained and charged to duty would also indicate that ultimately it is actual weighment on which duty is paid that is reliable. It is also observed that volume of molasses varies with the formation of foam in hot weather. The changes depend upon the temperature and decomposition of molasses. The dip method or volumetric method for as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
