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2013 (8) TMI 96 - AT - Central ExcisePercentage of the quantity of molasses lost during that period came to 0.021% as total production – The loss amounts to 3,40,875 qntls - The duty involved on this molasses was Rs. 5,628/- - Held that:- Relying upon the judgment in the case of Mawana Sugar Works vs. CCE, Meerut -I reported in [ 2008 (3) TMI 122 - CESTAT NEW DELHI ], wherein it was held that loss on account of natural causes upto 2% is condonable is applicable in the instant case considering the facts and circumstances of the case - Loss is only 0.021% of the total quantity of molasses produced during 2007-2008 sugar season. The loss being due to natural causes should have been condoned specifically in view of the fact that there is not even allegation that the quantity claimed by the appellant as loss has been illicitly removed - Therefore, the judgment of Allahabad High Court in the case of Kesar Enterprises Ltd. (Sugar Div.) vs. CCE, Meerut -II [2007 (7) TMI 160 - HIGH COURT ALLAHABAD ] is not applicable to the facts of this case – Decided in favor of Assessee.
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