2001 (10) TMI 946

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....charayya, Advocate, for the Respondent. [Order]. -  Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue has preferred the present appeal. I have heard Shri D.K. Bhowmik, ld. JDR and Shri K.K. Acharayya, ld. Advocate. After rejecting the stay petition filed by the Revenue, I take up the appeal itself for decision. 2. The respondents removed 6714.8 MT ....

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.... of 0.68%, the same should be condoned by the Revenue. They also submitted that there was no negligence on their part and there is no findings by the Assistant Commissioner that the said quantum of Ferro Alloys has been diverted for home consumption. 4. Accepting the above contention of the respondents, the Commissioner (Appeals) has set aside the order of the Assistant Commissioner. He....

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....ransit/Handling cases upto 1% in case of charge chrome clearances from the factory to the stage of export, could be considered for condonation. Yours faithfully, Sd/- (Sandeep Joshi) UNDER SECY. TO THE GOVT. OF INDIA" 6. The reading of the above letter will show that keeping in view the nature of the final product, the Board has condoned the loss upto one percent. The Revenue's co....

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.... appeal is only on the point of extention of the said letter to the appellants. The said letter condones transit/handling loss upto one percent keeping in view and on consideration of nature of the products. The same product is involved in the present case also. As such, I do not find any justification for restricting the scope of the said letter only to M/s. FACOL. The Commissioner has rightly ad....