2004 (1) TMI 443

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....ate, for the Respondent. [Order]. - In this appeal, the Revenue has challenged the impugned order-in-appeal vide which the Commissioner (Appeals) has set aside the order-in-original confirming the duty demand of Rs. 474/- for the period September, 1999 to December, 1999. 2. The learned SDR has contended that the Commissioner (Appeals) could not order the remission duty on the loss of the ....

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....e respondents is Rs. 474/- on account of storage loss of the denatured ethyl alcohol in their factory. The learned Commissioner (Appeals) has observed that this loss was natural due to evaporation as the ethyl alcohol is volatile in nature and was stored in containers which were not air-tight. He has allowed the remission of duty by accepting the plea of the respondents. By remission of duty, he i....