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2012 (8) TMI 409 - AT - Central ExciseClaim for remission of duty for the breakage and losses - rejection - appellants engaged in the manufacture of aerated water under chapter 22 of C.E.T.A., 1985 contended that breakage is ranging from 0.06% to 0.01% which is much less than the limit of 0.5% prescribed by the Board vide Circular No.1D/3/70-CX.8 dated 08.09.1971 - Held that:- It is found that department has not challenged the aspect that the appellants are regularly showing the quantum of loss due to breakage etc. in their periodical return filed by them. Nothing prevented the department to carry out the physical verification and it is not the case of the department that the loss due to breakage etc. was over and above the limit prescribed by the Board. We also find that this Tribunal for the earlier period has already allowed the appeal of the appellant, therefore, the decision of Commissioner is not sustainable and the same is set aside and appeal is allowed.
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