TaxTMI 
TaxTMI 
1991 (2) TMI 151
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.... party they did not appear and instead sent a letter dated 17-10-1990 to the effect that they had already raised various points in their Revision Application which may be taken as their written arguments at the time of finalising the case. Presuming, therefore, that the party is not interested in hearing, the Government proceeds to decide the application on the basis of available record. 2. The f....
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....the Assistant Collector, Bhavnagar condoned 396.176 M.T. and only 16.200 M.T. was actual (recovered) molasses available. In short therefore, the material fact is that as against balance of 635.410 M.T. (after condonation) the actual balance was 16.200 M.T. 4. Party has tried to explain the said loss on account of certain cracks developed in the pits. Party's pleading is rather amusing in that acc....
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.... apparently on their own they have been shifting the quantities of molasses and it is highly unlikely that there could have been an excess of 2062 M.T. merely on account of rain and foam on the molasses surface at the time of first stock taking and then molasses of more than 618 M.T. (Approx.) at the time of subsequent stock taking when only 16.200 M.T. could be recovered. Curiously, for both the ....