https://www.taxtmi.com/caselaws?id=50433 Excess molasses found by dip measurement could not be treated as proved where foam in the storage tank made exact weighing uncertain. The Chief Chemist's statement recorded at inspection noted substantial foam and stated that the exact quantity could not be ascertained, and that evidence was not rebutted. Prior Tribunal rulings were applied to the effect that, in foaming conditions, dip readings do not establish exact stock variation and cannot by themselves support confiscation or penalty. On that basis, the alleged excess remained unproved with certainty, and the confiscation and penalty were set aside. en-us Fri, 19 Jan 2001 00:00:00 +0530 Sat, 21 Aug 2010 16:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50433 Excess molasses found by dip measurement could not be treated as proved where foam in the storage tank made exact weighing uncertain. The Chief Chemist's statement recorded at inspection noted substantial foam and stated that the exact quantity could not be ascertained, and that evidence was not rebutted. Prior Tribunal rulings were applied to the effect that, in foaming conditions, dip readings do not establish exact stock variation and cannot by themselves support confiscation or penalty. On that basis, the alleged excess remained unproved with certainty, and the confiscation and penalty were set aside. Case-Laws Central Excise Fri, 19 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50433