https://www.taxtmi.com/caselaws?id=106295 Duty demand and penalty arising from molasses shortage were unsustainable where the variation was 1.86%, within the permissible limit recognised by the Board, and the shortage was explained by storage-related natural factors such as foam, air bubbles, and temperature-driven changes in density and volume. In the absence of material indicating clandestine removal, the alleged shortage could not justify duty liability. The impugned order was set aside and the appeal was allowed. en-us Mon, 06 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 15:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106295 Duty demand and penalty arising from molasses shortage were unsustainable where the variation was 1.86%, within the permissible limit recognised by the Board, and the shortage was explained by storage-related natural factors such as foam, air bubbles, and temperature-driven changes in density and volume. In the absence of material indicating clandestine removal, the alleged shortage could not justify duty liability. The impugned order was set aside and the appeal was allowed. Case-Laws Central Excise Mon, 06 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106295