2001 (2) TMI 235

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....der Chapter Heading 1701.39 & 1703.10 of Central Excise Tariff Act, 1985 and Molasses which is subject to specific rate of duty of Rs. 50/- per Qtl. On 8-8-1997, their factory premises was visited by the Central Excise Officers. The stock taking of molasses was conducted and it was observed that each of the Tank Nos. 3, 4, 5 & 6 held either excess or short quantity of molasses as against the quant....

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.... held that there was a shortage of 672.54 Qtls. of molasses and confirmed the duty demand of Rs. 33,627.00 on this quantity of molasses. The Asst. Commissioner in his order further imposed a cumulative penalty of Rs. 35,000/- on the party. The party filed an appeal and Commissioner (Appeals), Ghaziabad upheld the order of the Original Authority dismissing the appeal of the party. 3. The present....

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....asis particularly when volume will depend on temperature and steam would not always be accurate. The very fact that excess weight finally determined through actual weighment when the tanks in past were drained and charged to duty would also indicate that ultimately it is actual weighment on which duty is paid that is reliable. It is also observed that volume of molasses varies with the formation o....