https://www.taxtmi.com/caselaws?id=107278 Shortage of molasses in storage was claimed as a condonable storage loss eligible for remission of duty under a Board circular allowing condonation up to 2% of production. The contemporaneous intimation, however, described the loss as a handling loss, and the circular did not extend to handling losses. Remission for handling loss required independent proof through cogent evidence, but no such evidence or convincing explanation was produced. The shortage was therefore not established as a storage loss, and remission remained rejected. en-us Wed, 26 Feb 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107278 Shortage of molasses in storage was claimed as a condonable storage loss eligible for remission of duty under a Board circular allowing condonation up to 2% of production. The contemporaneous intimation, however, described the loss as a handling loss, and the circular did not extend to handling losses. Remission for handling loss required independent proof through cogent evidence, but no such evidence or convincing explanation was produced. The shortage was therefore not established as a storage loss, and remission remained rejected. Case-Laws Central Excise Wed, 26 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107278