2015 (2) TMI 1055

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..... B. Sharma, AR for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order demanding duty on clearance of excess quantity found on molasses found during the course of investigation. 2. The brief facts of the case are that appellant is manufacture of sugar and molasses. Vide letter dated 28.1.2010, the appellant intimated to the department that a quantity....

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....ed the excess stock of sugar manufactured without payment of duty. In these set of facts, show cause notice was issued to the appellant and proceedings were initiated. The adjudicating authority dropped the demand against the appellant alleged in the show cause notice. But on appeal before the learned Commissioner (Appeals) by the Revenue, the adjudication order was set aside. Aggrieved from the s....

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....g of the impugned order. 5. Heard the parties and considered the submissions. 6. Learned Counsel has submitted that quantity of molasses stored in the tanks if measured through dip method and during the summer season due to increase in temperature, there was changed in volume of molasses as a result of which the volume increases and said dip reading was taken in the manufacture of January, 2010,....

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....gar. In the case of Oudh Sugar Mills vs. Union of India reported in [ 1978 (2) ELT 172 (SC)] it was held that allegation of clandestine production and clearance based upon the calculation of raw material fed into process are vitiated by error of law being based only on inferences involving unwarranted assumptions apart from the fact of excess quantity of molasses, there was virtually no other evid....