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of <h1>Appellate authorities must justify condoned mineral oil losses exceeding limits, says Central Board of Excise & Customs.</h1> The Central Board of Excise & Customs has observed that losses of mineral oils exceeding the prescribed limits are often condoned by appellate authorities without sufficient justification, undermining the original adjudication process. The Board emphasizes that condoning such losses should only occur when there is a legitimate case backed by proper evidence. Appellate authorities are instructed to provide comprehensive reasons and justifications for allowing higher loss percentages in individual cases and to critically assess the losses condoned during original adjudication.
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