Adjudication of Mineral Oil loss cases - Reg. [Chapter 27] - Central Excise - 261/27/7/89-CX.8

Adjudication of Mineral Oil loss cases - Reg. [Chapter 27] F. No. 261/27/7/89-CX.8 Dated 29-1-1990 Government of India Central Board of Excise and Customs New Delhi It has been brought to the notice of the Board that condonation of losses of various mineral oils beyond the prescribed percentage, by Collector (A)'s, is generally being done without adequate reasons and justification, thereby making the entire exercise of original adjudication futile. There should no provocation for condoning higher losses than those prescribed by the Board in respect of various mineral oils, unless there is a genuine case supported by proper evidence. The matter has been examined by the Board in consultation with the Directorate General of Inspection, Customs and Central Excise. It is therefore impressed on Appellate Authorities that they should invariably record adequate reasons and justifications for condoning higher percentage of losses in any individual cases and for not accepting the losses condoned by original adjudication.