https://www.taxtmi.com/caselaws?id=154891 Duty-free molasses obtained under Chapter X and Rule 196 of the Central Excise Rules, 1944 was found, on the available records and surrounding evidence, to have been diverted rather than actually consumed in the manufacture of cattle feed; the evidence of alleged purchasers and suppliers, low electricity use, and the unproved generator-hire claim supported duty liability, and the demand was sustained. A separate penalty on the proprietor of the proprietary concern was not legally sustainable because the unit was a proprietary concern, so that personal penalty was set aside. en-us Tue, 24 Nov 2009 00:00:00 +0530 Thu, 29 Aug 2013 14:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154891 Duty-free molasses obtained under Chapter X and Rule 196 of the Central Excise Rules, 1944 was found, on the available records and surrounding evidence, to have been diverted rather than actually consumed in the manufacture of cattle feed; the evidence of alleged purchasers and suppliers, low electricity use, and the unproved generator-hire claim supported duty liability, and the demand was sustained. A separate penalty on the proprietor of the proprietary concern was not legally sustainable because the unit was a proprietary concern, so that personal penalty was set aside. Case-Laws Central Excise Tue, 24 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154891