9911796707
TMI Blog2007 (7) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has sought a reference to be called with regard to all or any of the seven questions of law framed and mentioned in paragraph 8 of the application. 2. Molasses attract Central Excise Duty. The applicant is a manufacturer of molasses. A shortage in stock of molasses was detected by the respondent-department. Initially, the action was sought to be taken with regard to suspicion of 'clandestine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich has been issued in the context of the query kacha pits or tanks and how the deficiency or shortage noticed in stored stock in such tanks should be dealt with. The part of the circular, upon which reliance has been placed reads as follows: "As regards to losses in storage of molasses losses up to 2 per cent may be condoned irrespective of whether molasses stored in kacha pits or tanks or ste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the applicant has argued that because there is a finding by the department in the earlier proceeding that 'clandestine removal' of the stocks found short, had not been established against the applicant, therefore, it must be assumed that the loss is storage loss and being within the 2% limit set out by the Board in its Circular, the remission should have been granted by the department without a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the applicant adduced towards proving the above would be subject to rational testing by the Central Excise Authorities, having regard to facts, materials and circumstances available with the department. 8. In this backdrop, the seven questions framed by the applicant which relate to the (i) refusal on part of the Tribunal to grant the remission application, despite the alleged storage loss be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
