https://www.taxtmi.com/caselaws?id=86251 The Tribunal ruled in favor of the appellants in a case involving a discrepancy in the stock of molasses found during inspection at their factory. The shortage of 2046.34 quintals led to the imposition of duty and penalty by the Collector of Central Excise. The appellants challenged the reliability of the dip measurement method used by the Department, citing inconsistencies in calculations and seasonal variations. The Tribunal found the charge of shortage unsustainable, highlighting the importance of accurate measurement methods and considering all relevant factors in assessing stock discrepancies. 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=86251 The Tribunal ruled in favor of the appellants in a case involving a discrepancy in the stock of molasses found during inspection at their factory. The shortage of 2046.34 quintals led to the imposition of duty and penalty by the Collector of Central Excise. The appellants challenged the reliability of the dip measurement method used by the Department, citing inconsistencies in calculations and seasonal variations. The Tribunal found the charge of shortage unsustainable, highlighting the importance of accurate measurement methods and considering all relevant factors in assessing stock discrepancies. Case-Laws Central Excise Mon, 07 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86251