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2013 (3) TMI 234 - AT - Central ExciseRemission of Central Excise duty on storage loss of molasses denied - As per the dept. as per CBEC Circular No. 261/15/1/80-CX.8, dated 6-2-1982 vide which storage loss of molasses upto 2% is permissible - Held that:- On going through the Board’s Circular it is found that the same is to the effect that losses up to 2% in storage of molasses may be condoned. There is nothing in the said circular to restrict the said remission per tank basis. See SHETKARI SAHAKARI SAKHAR KARKHANA LTD. Versus C. C. E., AURANGABAD [1999 (4) TMI 256 - CEGAT, MUMBAI] Thus by following the Tribunal’s decision above & also by taking note of the fact that total loss of molasses condoned in all the tanks was well below 2%, as also by taking note of the fact that there is no evidence indicating clearance of molasses, remission of duty is required to be granted to the appellant - in favour of assessee.
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