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2011 (3) TMI 905 - AT - Central ExciseRemission of duty - storage loss of molasses - the department denied the duty on the ground given is that 2% loss is to be accounted for for the entire year and in this case the loss has taken place in 12 days - Section 8(4) of the U.P. Sheera Niyantran Adhiniyam, 1964 also provides for 2% loss in a year - This section is to the effect that even in cases of loss above 2%, if it is proved that mistake and deficiency has been caused by accident or any other unavoidable cause the sugar factory was not liable to any penalty - It is the same principle that is sought to be applied in the circular issued by CBEC letter No. 261/15CC/8/82-CX.4 dated 18.7.93 - Hence, appeal is filed contesting condonation of excise duty on account of molasses lost while in storage in a factory operated by the UP State Government is misconceived and devoid of any merit and therefore the appeal is rejected.
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