TaxTMI 
TaxTMI 
2018 (7) TMI 1192
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....on on 18/01/2013 and the total quantity of molasses as per records of the three tanks was 1,06, 845.4 Qtls. and from this the quantity as per inspection report, taken by dip-reading, was found to be 1,44,800 Qtls. (of the three tanks together. Thus, there was an apparent excess of 37,954.6 Qtls. The Show Cause Notice dated 14th of June, 2013 was issued as it appeared to Revenue that the access quantity of molasses found was in violation of the provisions of the Act and the Rules and on reasonable belief that the same was kept unaccounted with intention to remove clandestinely to evade payment of duty and the same was seized and further the appellant was required to show cause as to why the excess quantity of molasses 37,954.60 valued at Rs.....
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....epartment takes regular measurements and after taken to the situation allowed adjustment of excess or shortage found. The Resident Officer of the State Excise exercises physical control over production, storage, sale, supply and distribution of molasses and maintain their own sets of records as prescribed under the Act and Rules. Periodic physical verification is also done by the State Excise officials and the same is recorded in the MF-5 (Part-I & II) Register under authentication upon production. The molasses is stored in steel tanks provided with calibration charts for calculation of estimated quantity stored on the basis of volumetric dip reading method. However the dip reading method is not scientific and cannot be always correct becau....
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....ified the detail of shortage/ excess of molasses as follows:- Date Tank No. 1 Tank. No. 2 Tank No. 3 Total 04.02.13 2450.00 2360.00 2310.00 7120.00 28.02.13 1230.00 1164.90 758.10 3153.00 27.04.13 607.00 80.68 1519.23 22.7.64 10.07.13 1083.87 1596.42 322.77 3003.06 27.08.13 516.00 2985.80 1528.00 5030.60 03.09.13 0.00 998.40 430.00 1428.40 Total 5888.40 9186.20 6868.10 21942.70 Such quantity is certified by Annexure-III or duly in MF-5 Register and also by the State Excise Authority. Such excess quantity 21,942.70 Qtls. of molasses has already been cleared after payment of Central Excise duty. Rest of the quantity (16,011.90 Qtls.) excess observed, which charge is about more than 12% which ....