https://www.taxtmi.com/caselaws?id=113456 Pre-deposit relief was considered where duty and penalty arose from alleged storage loss of molasses. A Board circular was relied upon to indicate that storage variation up to 2% was permissible, and the Commissioner (Appeals) had already recorded that the loss fell within that limit. On that basis, the claimed demand was treated as suitable for waiver at the pre-deposit stage, and pre-deposit of duty and penalty was waived in favour of the appellant. en-us Wed, 28 Apr 2004 00:00:00 +0530 Sat, 05 May 2012 13:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113456 Pre-deposit relief was considered where duty and penalty arose from alleged storage loss of molasses. A Board circular was relied upon to indicate that storage variation up to 2% was permissible, and the Commissioner (Appeals) had already recorded that the loss fell within that limit. On that basis, the claimed demand was treated as suitable for waiver at the pre-deposit stage, and pre-deposit of duty and penalty was waived in favour of the appellant. Case-Laws Central Excise Wed, 28 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113456