https://www.taxtmi.com/caselaws?id=210223 The judgment allowed the appeals in favor of the appellant concerning the natural loss of molasses during handling and storage. The Central Board of Excise and Customs (CBEC) guidelines regarding permissible loss were not properly considered, leading to the denial of duty remission based on belated intimation of loss and reliance on a trade notice without statutory basis. The judgment emphasized the need for authorities to adhere to CBEC guidelines, consider explanations for losses within permissible limits, and avoid unjustified procedural decisions in duty remission matters. Fair treatment based on valid justifications was prioritized over procedural technicalities. en-us Thu, 05 May 2011 00:00:00 +0530 Wed, 14 Aug 2013 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210223 The judgment allowed the appeals in favor of the appellant concerning the natural loss of molasses during handling and storage. The Central Board of Excise and Customs (CBEC) guidelines regarding permissible loss were not properly considered, leading to the denial of duty remission based on belated intimation of loss and reliance on a trade notice without statutory basis. The judgment emphasized the need for authorities to adhere to CBEC guidelines, consider explanations for losses within permissible limits, and avoid unjustified procedural decisions in duty remission matters. Fair treatment based on valid justifications was prioritized over procedural technicalities. Case-Laws Central Excise Thu, 05 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210223