https://www.taxtmi.com/caselaws?id=93562 Excess molasses found during stock verification did not justify confiscation and penalty where the apparent surplus was only about 1.5% of the stock and storage conditions could produce foaming. The Tribunal accepted the earlier view that an allowance for foaming is relevant in measuring molasses, and the Chief Chemist's statement did not conclusively show that such allowance had already been built into the dip measurement. In the absence of a reliable basis to reject the foaming allowance, the confiscation and penalty were not sustainable, and the impugned order was set aside. en-us Fri, 05 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 13:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93562 Excess molasses found during stock verification did not justify confiscation and penalty where the apparent surplus was only about 1.5% of the stock and storage conditions could produce foaming. The Tribunal accepted the earlier view that an allowance for foaming is relevant in measuring molasses, and the Chief Chemist's statement did not conclusively show that such allowance had already been built into the dip measurement. In the absence of a reliable basis to reject the foaming allowance, the confiscation and penalty were not sustainable, and the impugned order was set aside. Case-Laws Central Excise Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93562