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TMI Blog2017 (9) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Muralidhar, Advocate for the Respondent ORDER [ Order Per : Madhu Mohan Damodhar ] The facts of the case are that the respondents are manufacturers of Vanaspathi and Refined Oils falling under Chapter 15 of the Central Excise Tariff. They had imported edible oil claiming concessional rate of duty under Notification No. 16/2000-Cus dated 01.03.2000 as amended, following the procedure set out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. Hence this appeal by the Department. 2. On 06.09.2017 when the matter came up for hearing, on behalf of the department, Ld. DR Shri Amar Prakash reiterated the grounds of appeal. He submitted that the Commissioner has erred in setting aside the Order-in-Original on the ground that there was no allegation that goods were diverted for other purposes then that intended; that Commissioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad short received the oils, like Soyabean, sunflower and Crude Palm Oil imported during this period. From the facts, we find that against the quantity of 21587.711 MTS imported during the impugned period, the quantity received at the factory was only 21262.22 MTS leading resulting in at total shortage of 325.491 MTS. Further, out of this short quantity, the shortage at port was 201.703 MTS. From t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact if we are take into consideration only the transit loss of 123.904 MTS arrived in the at earlier paragraph, the loss would be only 0.57%. We are of the considered view, that such negligible loss percentages, that too over a five year period, are well within acceptable limits. This is the view, that has also been taken in a number of decisions by higher appellate fora. 6. We also find oursel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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