2008 (6) TMI 117

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..... spondent. [Order per :  M. Veeraiyan, Member (T) (for the Bench]. - This is an appeal against the order of Commissioner (Appeals) No. 232/CE/APPL/KNP/ 2004, dated 22-5-2004. 2. Heard both sides. 3. Relevant facts, in brief, are as follows : - (a) The appellant is engaged in the manufacture of VP sugar and molasses. The appellant claimed certain storage and reprocessing losses. (b) The o .....

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..... 0.5 % fixed by the Board for storage/re-processing loss shall apply to the final products and not at the intermediated stage. He also submitted that the sugar is hydroscopic substance, hence the weight loss is on the higher side. 4.2 Learned advocate relied on the decision of Hon'ble High Court of Delhi in their own case reported in 1999 (107) E.L.T. 23, where it has been held that such brown su .....

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..... the beginning of the next season before they are marketed. It is also not in dispute that the left over brown sugar requires substantial processing before they can be marketed. If it was in marketable condition, it would not have been left in the machinery weighting (sic) for commencement of the next season. It has also been submitted that the contents of molasses in the left over brown sugar is .....

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