1994 (6) TMI 59

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....Sharma, SDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This is an appeal against Order No. 23/Addl. Collr/MP/90, dated 5-2-1991 passed by Additional Collector of Central Excise, Kanpur. 2. The facts in brief are that M/s. Bajaj Hindustan Ltd. was visited by Central Excise Officers on 17-10-1989. They found on verification of stock of molasses that actual stock of molasses....

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.... the formation of foam in hot weather. The changes depend upon the temperature and decomposition of molasses. The dip method or volumetric method for ascertaining the weight of molasses cannot always be a reliable method. He submitted that daily production is recorded after actual weighment. Weight therefore, cannot vary though the volume may change due to foaming. There can always be variation in....