2013 (12) TMI 276

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..... -CX-B dated 6.2.1982 and instruction No. 74/1989 dated 1.6.89 of Meerut Collectorate, storage losses of molasses upto 2% are allowable - The Commissioner has not advanced any reasons for not following the said instructions - there is no allegation that losses occur due to clandestine removal of molasses – order set aside – Decided in favour of Assessee. - Appeal No. 3047-3049 of 2005-EX[DB] - FO .....

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..... e cases is below 2% and the reasons stand advanced by the assessee are on account of evaporation, handling and chemical reaction etc. The Central Board of Excise and Customs vide its letter No. 261/CC/1/80-CX-B dated 6.2.1982 and instruction No. 74/1989 dated 1.6.89 of Meerut Collectorate, storage losses of molasses upto 2% are allowable. The Commissioner has not advanced any reasons for not follo .....

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