https://www.taxtmi.com/caselaws?id=109185 Shortage of molasses stored in steel tanks, where the recorded loss was below two per cent of the stock balance, was treated as condonable under the binding administrative clarification covering losses in pucca pits and steel tanks. On those facts, the claimed evaporation-related shortage fell within the recognised margin, and the objection based on delayed intimation did not override that clarification. The resulting effect was that abatement of duty could not be refused merely because the shortage was within the condonable limit; denial of abatement was therefore unsustainable on the stated facts. en-us Tue, 10 Sep 2002 00:00:00 +0530 Fri, 06 Apr 2012 13:48:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109185 Shortage of molasses stored in steel tanks, where the recorded loss was below two per cent of the stock balance, was treated as condonable under the binding administrative clarification covering losses in pucca pits and steel tanks. On those facts, the claimed evaporation-related shortage fell within the recognised margin, and the objection based on delayed intimation did not override that clarification. The resulting effect was that abatement of duty could not be refused merely because the shortage was within the condonable limit; denial of abatement was therefore unsustainable on the stated facts. Case-Laws Central Excise Tue, 10 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109185