https://www.taxtmi.com/caselaws?id=121860 The document addresses whether an alleged molasses shortage required remission under Rule 21 of the Central Excise Rules, 2002, or could be treated as a permissible loss. It notes the view that remission for the shortage could be decided only by a Commissioner where the duty involved exceeded the prescribed limit, while the appellant relied on the Board's circular treating up to 2% loss in stored molasses as condonable. The Tribunal treated the issue as debatable and found a prima facie case to examine whether the remand was warranted, granting interim stay against the impugned order. en-us Mon, 16 Apr 2007 00:00:00 +0530 Mon, 06 Aug 2012 17:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121860 The document addresses whether an alleged molasses shortage required remission under Rule 21 of the Central Excise Rules, 2002, or could be treated as a permissible loss. It notes the view that remission for the shortage could be decided only by a Commissioner where the duty involved exceeded the prescribed limit, while the appellant relied on the Board's circular treating up to 2% loss in stored molasses as condonable. The Tribunal treated the issue as debatable and found a prima facie case to examine whether the remand was warranted, granting interim stay against the impugned order. Case-Laws Central Excise Mon, 16 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121860