https://www.taxtmi.com/caselaws?id=100062 Duty demand and personal penalty for alleged refilling of molasses after deterioration in storage were held unsustainable because the notice and adjudication lacked a clear factual foundation. The alleged overflow was unsupported by any physical verification report, no clandestine removal from the factory was established, and the assessee's explanation that deteriorated stock was being destroyed and that drying and seepage had created storage space was accepted. The alleged negligence under Rule 49 was also not substantiated, so the duty demand and penalty could not be maintained. en-us Fri, 04 May 2001 00:00:00 +0530 Tue, 31 Jan 2012 11:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100062 Duty demand and personal penalty for alleged refilling of molasses after deterioration in storage were held unsustainable because the notice and adjudication lacked a clear factual foundation. The alleged overflow was unsupported by any physical verification report, no clandestine removal from the factory was established, and the assessee's explanation that deteriorated stock was being destroyed and that drying and seepage had created storage space was accepted. The alleged negligence under Rule 49 was also not substantiated, so the duty demand and penalty could not be maintained. Case-Laws Central Excise Fri, 04 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100062