2008 (8) TMI 621

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....spondent. [Order]. - The relevant facts of the case, in brief, are that the Appellants are engaged in the manufacture of sugar and molasses classifiable under Heading Nos.1701.31 and 1701.39 of the Schedule to the Central Excise Tariff Act, 1985. On 15-1-2005, the Central Excise Officers visited the Appellant's factory and conducted stock verification. The said officers found excess quantity of ....

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.... that the excess quantity was arising out of the foaming of the molasses. He further submits that the State Excise Authorities is posted for 24 hours at factory and they have not stated that the excess quantity is due to foaming in the molasses and, therefore, the reason explained by the Appellant is not acceptable. 4. After hearing both the sides and on perusal of the records, it is seen fr....

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....indicate that 10% allowance is always give for foaming during storage of molasses. It is also admitted by SDR that excess noticed is within 10%. Since the fact of foaming has not been disputed and it is also a fact that during foaming dip reading measurement could not indicate exact weight. We find considerable force in the contentions of the appellants. We, therefore, set aside the impugned order....