https://www.taxtmi.com/caselaws?id=50690 Molasses stock discrepancies determined only by volumetric tank measurement were held unreliable because volume varies with temperature, foam and decomposition, making actual weighment the more dependable method. The Tribunal also relied on departmental guidance permitting condonation of storage loss up to 2% of molasses. On that basis, the alleged excess and shortage were not established with sufficient certainty, and confiscation, duty demand and penalty could not be sustained. The lower order was therefore vacated and no liability survived on the disputed stock discrepancy. en-us Fri, 16 Feb 2001 00:00:00 +0530 Wed, 25 Aug 2010 13:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50690 Molasses stock discrepancies determined only by volumetric tank measurement were held unreliable because volume varies with temperature, foam and decomposition, making actual weighment the more dependable method. The Tribunal also relied on departmental guidance permitting condonation of storage loss up to 2% of molasses. On that basis, the alleged excess and shortage were not established with sufficient certainty, and confiscation, duty demand and penalty could not be sustained. The lower order was therefore vacated and no liability survived on the disputed stock discrepancy. Case-Laws Central Excise Fri, 16 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50690