https://www.taxtmi.com/caselaws?id=88438 The Tribunal upheld the confiscation of excess molasses and imposition of penalty, determining that the dip reading method was the accepted practice for calculating molasses quantity during the relevant period. The Tribunal ruled that the circular issued by the Excise Commissioner on weight computation was not retroactively applicable and emphasized the importance of using the correct method based on guidelines in force at the time of verification. Additionally, the Tribunal recognized the natural occurrence of froth/foam and CO2 gas in molasses due to fermentation processes, supporting the decision to uphold the confiscation based on these natural phenomena. en-us Wed, 12 Mar 1997 00:00:00 +0530 Sat, 17 Sep 2011 17:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88438 The Tribunal upheld the confiscation of excess molasses and imposition of penalty, determining that the dip reading method was the accepted practice for calculating molasses quantity during the relevant period. The Tribunal ruled that the circular issued by the Excise Commissioner on weight computation was not retroactively applicable and emphasized the importance of using the correct method based on guidelines in force at the time of verification. Additionally, the Tribunal recognized the natural occurrence of froth/foam and CO2 gas in molasses due to fermentation processes, supporting the decision to uphold the confiscation based on these natural phenomena. Case-Laws Central Excise Wed, 12 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88438