2018 (2) TMI 683

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that storage loss of Molasses up to 2% is condonable, when Molasses are stored in Pucca Pits or Steel Tanks. In the present case, the loss stated in the said application dated 18/03/2013 was less than 2%. Therefore, the said loss was condonable. Appeal allowed - decided in favor of appellant. - E/70090/2016-EX[SM] - A/70020/2018-SM[BR] - Dated:- 3-11-2017 - Mr. Anil G. Shakkarwar, Memb .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssion for said duty under the provisions of Rule 21 of the Central Excise Rules, 2002. They also submitted that the said loss was less than 2% which was permitted as per standing C.B.E.C. Circular No. 261/15/82/CX-8 dated 18/07/1983 Circular dated 06/02/1982. The said issue was adjudicated by Commissioner. The ld. Commissioner has refused to remit and rejected the application holding that if tan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X