https://www.taxtmi.com/caselaws?id=124580 Remission of duty on shortage of molasses cannot be denied where the shortage remains within the permissible variation fixed by the applicable Board circular. The text notes that a 0.37% shortage fell within the 2% tolerance allowed for molasses under Circular No. 261/15/1982-CX.8 dated 18-07-1983, so the procedural objection to remission did not justify rejection. On the same factual basis, the consequential duty demand was also unsustainable. The stated principle is that a shortage within the recognised percentage variation does not support denial of remission or the related duty demand. en-us Fri, 30 May 2008 00:00:00 +0530 Wed, 03 Oct 2012 10:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124580 Remission of duty on shortage of molasses cannot be denied where the shortage remains within the permissible variation fixed by the applicable Board circular. The text notes that a 0.37% shortage fell within the 2% tolerance allowed for molasses under Circular No. 261/15/1982-CX.8 dated 18-07-1983, so the procedural objection to remission did not justify rejection. On the same factual basis, the consequential duty demand was also unsustainable. The stated principle is that a shortage within the recognised percentage variation does not support denial of remission or the related duty demand. Case-Laws Central Excise Fri, 30 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124580