https://www.taxtmi.com/caselaws?id=91774 A duty demand based on alleged shortage of molasses was unsustainable because the stock recorded in the RG 1 register represented a combined balance across the steel tank and the katcha pits. Shortage or excess could be determined only by verifying all storage locations together, and the departmental check was flawed because it examined only the steel tank while omitting the other storage places. As the alleged shortage lacked a reliable factual basis, the consequential allegation of duty loss also failed. en-us Fri, 16 Apr 1999 00:00:00 +0530 Thu, 20 Oct 2011 17:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91774 A duty demand based on alleged shortage of molasses was unsustainable because the stock recorded in the RG 1 register represented a combined balance across the steel tank and the katcha pits. Shortage or excess could be determined only by verifying all storage locations together, and the departmental check was flawed because it examined only the steel tank while omitting the other storage places. As the alleged shortage lacked a reliable factual basis, the consequential allegation of duty loss also failed. Case-Laws Central Excise Fri, 16 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91774