TMI Blog2003 (3) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Central Excise rejected the claim. Hence this appeal. 2. Examined the records and heard both the sides. The learned Chartered Accountant for the appellants submitted that, under CBEC Circular No. 261/15/82/CX. 8, dated 18-7-83, storage loss up to 2% in pucca pits and steel tanks were liable to be condoned. Officers of Central Excise had, on 28-10-98, found a shortage of 2390.41 Qtls. of molasses in Tank No. 2 on checking the stock by dip method of measurement. The shortage of 3591.05 Qtls. found in the tank on 19-1-99 included this quantity of 2390.41 Qtls. The appellants' application dated 12-2-99 for remission of duty on this quantity of 3591.05 Qtls. of molasses was rejected by the Commissioner by order dated 9-3-2000. In an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case, the Commissioner had rejected the claim for remission for no valid reason. 3. The Chartered Accountant had a further case that the Commissioner had again violated the principles of natural justice inasmuch as no show cause notice had been issued to reject the claim for remission. 4. The learned DR submitted that it was the burden of the appellants to substantiate their claim for remission of duty by adducing evidence of any loss of molasses in storage due to natural causes. No such evidence was adduced in this case. The learned DR reiterated the findings of the Commissioner and urged for dismissal of the appeal. 5. I have considered the submissions. There appears to be no dispute of the fact that the aforesaid quantity of 3591 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-10-98 was 2390.41 Qtls. of molasses and that found on 19-1-99 was 3591.05 Qtls. (including the above quantity of 2390.41 Qtls). The differential quantity is 1200.6 Qtls. of molasses which shortage occurred between 28-10-98 and 19-1-99 i.e. in less than 3 months. October to January being winter season, there could neither be foam formation due to natural heating nor evaporation to any appreciable extent. Hence, the shortage of 1200 Qtls. of molasses in tank No. 2 in less than 3 months is still a question left unanswered by the appellants. As regards the period 24-8-98 to 28-10-98, the Commissioner has found a shortage of 2390.41 Qtls. of molasses in tank No. 2 and has reasonably held that, for a short period of two months, such a shortage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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