2009 (12) TMI 763

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..... 28-8-2002 passed by CCE, Allahabad by which the Commissioner (Appeals) dismissed the Department's Review appeal for enhancement of penalty. The Respondent Sugar Mill had re-processed 780 quintals of BISS of season 2002-2003 and recovered only 675.43 quintals of V.P. Sugar resulting in 13.4% loss i.e. 104.57 quintals. The Deptt. did not accept this loss and issued a Show cause notice for demanding .....

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..... self, it has been stated that the loss had occurred due to negligence of the party into safe storage of excisable goods. If this is so, it is not understood as to how the provisions of Section 11AC of Central Excise Act, which are applicable only in the cases where there is evasion of duty by wilful misstatement, suppression of facts, fraud or deliberate violation of provisions of Central Excise A .....

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