TMI Blog2007 (7) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... d not be avoided – Remission disallowed. - 33 of 2003 - - - Dated:- 16-7-2007 - Sushil Harkauli and K.N. Ojha, JJ. [Order per]- We have heard learned counsel for the applicant and Sri K.C. Sinha, for the respondent. The applicant 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. Molas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the total production of that year and, therefore, the applicant was entitled to remission of these losses in terms of the Circular of the C.B.D.T. dated 6.2.1982, copy of which is enclosed as Annexure 3 to this application. The Circular, which 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 deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mation due to natural heating nor evaporation to any appreciable extent. Thus loss due to natural causes, as pleaded by the applicant, during this period was not established and on the contrary was highly doubtful. 6. Before us, learned counsel for the applicant has argued that because there is a finding by the department in the earlier proceeding that 'clandestine removal' of the stocks foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever does not absolve the producer of the obligation to establish that despite due precaution and care, the particular quantity of loss sought to be condoned has actually been occasioned and could not have been avoided. The submission and the evidence of the applicant adduced towards proving the above would be subject to rational testing by the Central Excise Authorities, having regard to facts, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od is not acceptable. 10. In view of the above finding, the question framed about the Dip Method does not arise as a question of law from the Tribunal's order. 11. So far as the other questions are concerned, as we have already pointed out above that the issues in the Tribunal's order are concluded by pure findings of fact based upon the appreciation of circumstances and the pleas of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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