BAJAJ HINDUSTAN LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Ashok Jindal, Member (J)

(2.) 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.

(3.) LEARNED Counsel for the appellant submits that in this case, the State Excise officer have measured the molasses by way of dip reading method. During the season the said method itself adopted by the State Excise Officer is not correct and appellant themselves has intimated to the department that they will clear the said molasses on payment of duty. In these circumstances, proceedings against the appellant were not required to be conducted. He further submits that in their own case, on the same proceedings vide order No. A/52116/14 SM(Br) dated 7.5.14, this Tribunal has held that the proceedings against the appellant is not sustainable. Therefore, he submits that impugned order is to be set aside.