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2015 (9) TMI 1530 - GOVERNMENT OF INDIAShortage in stock of molasses - storage loss - demand of duty - whether shortage detected during stock taking was actual shortage and whether applicant can claim shortage detected to be storage loss due to natural causes? - Held that: - The shortage due to storage loss if any is not reflected in returns. If there was a storage loss at all the applicant as per general industry practice should have approached the jurisdictional Central Excise Authorities for remission of duty. Government here finds that it is an undisputed fact that the applicant has not informed about the shortage of molasses to the jurisdictional Superintendent and has neither filed an application under Rule 21 of the Central Excise Rules, 2002 with the jurisdictional authorities nor made any claim for such remission. If it were a case of storage loss the applicant should have approached the jurisdictional Central Excise Authorities and it would have also reflected in their records and returns. The matter is that pertaining to the non-payment of duty on the quantity of molasses found short and not a case of loss of goods due to storage loss. Hence the instant case does not fall with the purview of ambit and scope of provisions contained for Section 35EE read with proviso to Section 35B(1) of the Central Excise Act, 1944 under which the instant revision application has been made. The revision application filed before Central Government in terms of Section 35EE of Central Excise Act, 1944 is beyond jurisdiction - revision application dismissed for being non-maintainable.
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