TMI Blog2001 (10) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... ing aggrieved with the order passed by the Commissioner (Appeals), the Revenue has preferred the present appeal. I have heard Shri D.K. Bhowmik, ld. JDR and Shri K.K. Acharayya, ld. Advocate. After rejecting the stay petition filed by the Revenue, I take up the appeal itself for decision. 2. The respondents removed 6714.8 MT of Ferro Alloys for export under bond. The allegation against the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at there was no negligence on their part and there is no findings by the Assistant Commissioner that the said quantum of Ferro Alloys has been diverted for home consumption. 4. Accepting the above contention of the respondents, the Commissioner (Appeals) has set aside the order of the Assistant Commissioner. Hence the present appeal. 5. After carefully considering the submissions made from b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f export, could be considered for condonation. Yours faithfully, Sd/- (Sandeep Joshi) UNDER SECY. TO THE GOVT. OF INDIA 6. The reading of the above letter will show that keeping in view the nature of the final product, the Board has condoned the loss upto one percent. The Revenue s contention is that such a condonation by the Ministry was only in respect of one of the manufacturer i.e. M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransit/handling loss upto one percent keeping in view and on consideration of nature of the products. The same product is involved in the present case also. As such, I do not find any justification for restricting the scope of the said letter only to M/s. FACOL. The Commissioner has rightly adopted the norms set in the said letter and has rightly applied the same to the facts of the present case. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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