2000 (5) TMI 272

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.... for the Respondents. [Order]. -  The appellants filed this appeal against the order-in-appeal dated 9-8-1999 passed by the Commissioner (Appeals). In the impugned order, the excess stock of molasses was ordered to be confiscated and option was given to the appellants to redeem the same on payment of redemption fine of Rs. 25,000.00 and a penalty of Rs. 15,000.00 was also imposed under ....

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....foaming during the storage of the molasses. He, therefore, submits that as in the present case the excess is only of about 1.5 per cent, the appeal be allowed. 3. Ld. D.R., appearing on behalf of the revenue, submits that the adjudicating authority in the adjudication order, held that the benefit of foaming in respect of molasses has already been given while taking dip measurement. He subm....