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2010 (11) TMI 331 - CESTAT, NEW DELHIDemand - The show cause notice has alleged unexplained losses of sugar of 11,581 Qtls. of sugar while reprocessing 35390 qtls. of brown sugar/scrap sugar - It cannot be the case of the department that reprocessing of 35390 Qtls. of brown sugar/scrap sugar should yield the same quantity of sugar - Under these circumstances, to rely on a percentage arrived at in the case of M/s. KSCM Ltd. cited (2005 -TMI - 54337 - CESTAT, NORTHERN BENCH, NEW DELHI) as an outer limit is not appropriate - The material used for reprocessing could not be treated as excisable and it is not being disputed that the same has been issued for reprocessing after sending intimation in advance during every season starting from 1999-2000 to 2003-2004 - The appeal of the department is rejected
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