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2012 (10) TMI 928 - CESTAT NEW DELHIDuty demand - Violation of Rules 4, 6, 8, 12 of Central Excise Rules, 2002 - Sugar lost during re-processing - Held that:- Undisputedly, this is not the case of clandestine or illegal removal of the sugar without payment of duty. The case of the Department is that a quantity of 10821 Qtls of sugar manufactured by the appellant got damaged before it could be sold in the market as a result reprocessing was undertaken to make sugar marketable and in the course of reprocessing 750 Qtls of sugar was lost. If we go by these facts, it is obvious 750 Qtls of sugar regarding which the Revenue has claimed Excise duty was not removed/marketed by the respondent and it was lost during the manufacturing process to make it marketable. Therefore, there could be no incidence of levy of Excise duty on the sugar lost in the reprocessing of damaged sugar to make it marketable - Decided in favour of Revenue.
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