TMI Blog1998 (4) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... d was therefore beyond the purview of the revisionary powers of the Govt. under Section 35B of the Central Excise Act. 2. The appeal before the Tribunal was barred by limitation of time and therefore, the delay in submitting the same was condoned by Miscellaneous Order No. 110/98, dated 11-3-1998. 3. The appeal on being posted for hearing is now taken up. Briefly, the facts of the case are that the appellants manufacture lubricating oil out of base oil. After the completion of various process of manufacture, the lubricating oil is stored in bulk in the storage tank. The quantity of the product manufactured is ascertained from this tank by the process of dip-measurement. And this quantity which the appellant claims to be an approximate q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner, Central Excise, Mumbai-III wherein he had given his considered technical opinion on such losses incurred by units like Castrol India Ltd., M/s Pennzol Ltd. and M/s. Tide Water Oil Company Ltd. 6. Ld. Advocate submitted that it was the considered technical opinion of the said Dy. Chief Chemist that up to a maximum of 0.9% losses arising due to error in dip-reading, absence of temperature volume correction, spillage loss, etc. should be considered as justified for condonation. 7. Heard ld. JDR Shri Ravinder Saroop who submitted that the issue was connected with Rule 49 of the C.E. Rules, 1944 wherein the issue had to be decided to the satisfaction of the proper officer and while the Govt. of India had laid down certain norms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Govt. of India, the ld. Advocate representing the applicants was heard on 24-12-1997 wherein he had explained to the Govt. that the loss has occured on account of processing of the products. I have also perused the Order-in-Original issued by the Assistant Commissioner involved in this case. In his findings it had been clearly stated that the loss is not due to evaporation and that it is basically a storage loss and is, therefore, not condonable. 9. From the facts of the case therefore the following emerge as indisputable facts :- (a) The manufacturing process of lubricant oils having been completed, the final product is transferred into storage tanks. Thereafter the quantity produced is measured through the mechanism of dip-read ..... X X X X Extracts X X X X X X X X Extracts X X X X
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