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2008 (3) TMI 122 - CESTAT NEW DELHILoss of molasses of 0.25%, stored in pucca pits/steel tanks - when the competent authority i.e. the CBEC has taken a general decision to treat loss up to 2% as permissible loss, the person may not be required to prove that the loss was due to natural causes - It is not in dispute that the storage loss is a natural process, with the passage of time, which can be termed as ‘natural cause’ – in view of rule 21, remission is allowed
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