https://www.taxtmi.com/caselaws?id=86250 The Tribunal allowed the appeal by the appellants, overturning the Collector's decision to demand duty and impose a penalty for a discrepancy in the stock of molasses. The Tribunal found merit in the appellants' argument regarding the unreliability of the dip measurement method in determining the weight of stored molasses. It highlighted the impact of temperature variations on molasses density and volume, leading to apparent but not real weight discrepancies. The Tribunal also noted inconsistencies in the Department's method of calculation, ultimately setting aside the Collector's finding on the shortage. en-us Mon, 07 Oct 1996 00:00:00 +0530 Tue, 16 Aug 2011 17:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86250 The Tribunal allowed the appeal by the appellants, overturning the Collector's decision to demand duty and impose a penalty for a discrepancy in the stock of molasses. The Tribunal found merit in the appellants' argument regarding the unreliability of the dip measurement method in determining the weight of stored molasses. It highlighted the impact of temperature variations on molasses density and volume, leading to apparent but not real weight discrepancies. The Tribunal also noted inconsistencies in the Department's method of calculation, ultimately setting aside the Collector's finding on the shortage. Case-Laws Central Excise Mon, 07 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86250