2008 (8) TMI 695

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, for the Respondent. [Order]. -  Revenue filed this appeal against the order of the Commissioner (Appeals), whereby confiscation of excess quantity of molasses of 15,198.50 quintals, redemption fine and penalty of Rs. 5,00,000/- and Rs. 1,00,000/- were set aside. 2. After hearing both the sides and on perusal of the records, it is seen that Shri K.K. Dixit, Authorised Signator....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1994 (72) E.L.T. 710 (Tribunal), wherein it has been held that allowance of 10% to be given for foaming during storage of molasses as per ISI specifications. The relevant portion of the said decision is reproduced below :- "Heard both sides. ISI specifications clearly indicate that 10% allowance is always given for foaming during storage of molasses. It is also admitted by SDR that excess notic....