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2018 (2) TMI 683 - AT - Central ExciseRemission of duty - Rule 21 of the Central Excise Rules, 2002 - storage loss - molasses - C.B.E.C. Circular No. 261/15/82/CX-8 dated 18/07/1983 & Circular dated 06/02/1982 - Held that: - The said C.B.E.C. Circular No. 261/15/82/CE-13 dated 18/07/1983, has clarified that storage loss of Molasses up to 2% is condonable, when Molasses are stored in Pucca Pits or Steel Tanks. In the present case, the loss stated in the said application dated 18/03/2013 was less than 2%. Therefore, the said loss was condonable. Appeal allowed - decided in favor of appellant.
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