https://www.taxtmi.com/caselaws?id=93101 Duty demand and penalty for alleged clandestine removal of molasses could not be sustained where the shortage was detected only by dip-reading and no finding of clandestine removal was recorded. The Tribunal noted that the assessee had itself reported the shortage and had offered explanations based on foaming, natural causes and seepage. It treated dip-reading of masonry tanks as an unreliable basis for exact quantification of molasses and held that a demand resting solely on that method could not stand. In the absence of evidence of deliberate evasion or wilful contravention, the penalty also lacked support. en-us Wed, 29 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 13:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93101 Duty demand and penalty for alleged clandestine removal of molasses could not be sustained where the shortage was detected only by dip-reading and no finding of clandestine removal was recorded. The Tribunal noted that the assessee had itself reported the shortage and had offered explanations based on foaming, natural causes and seepage. It treated dip-reading of masonry tanks as an unreliable basis for exact quantification of molasses and held that a demand resting solely on that method could not stand. In the absence of evidence of deliberate evasion or wilful contravention, the penalty also lacked support. Case-Laws Central Excise Wed, 29 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93101