Held that  during search neither any incriminating evidence, nor any other document was found which could justify allegation of unaccounted sale and quantum of sugar were in tune with average daily production, no addition could be made on account of difference in stock of sugar. Held that discrepancy arising due to chemical reaction was confirmed by Chief Engineer at time of search itself and molasses was kept under control of excise department and could be removed only under supervision of excise inspector who was stationed at factory, no addition could be made on account of difference in stock of molasses. (AY. 2011-12)