2001 (1) TMI 135

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....Kisan Sahkari Chini Mills is whether there was any excess quantity of molasses in the storage tank which is liable for confiscation and consequential imposition of penalty. 2. Shri Kapil Vaish, learned Chartered Accountant, submitted that on 5-11-1997 when the Central Excise Officers checked the physical stock of molasses it was found to be 22,865 quintals as against book stock of 21,483 quinta....

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....ar Co. Ltd. v. C.C.E., Kanpur - 1996 (85) E.L.T. 69 (Tribunal). The learned Chartered Accountant submitted that in the present matter the difference in weight is about 6% only which is well within the limit mentioned in ISI specification. 3. Countering the arguments Shri A.K. Jain, learned DR, submitted that in both the decisions relied upon by the learned Chartered Accountant the fact of foami....

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....ntity of molasses stored in steel tanks within the factory premises cannot be ascertained due to the fact of atmospheric temperature which was high and as result of which there was sufficient amount of foam in the tanks. He, further, mentioned that in view of this fact it cannot be said that there was no foam at the time quantity was measured by dip method. 4. I have considered the submissions ....