2006 (11) TMI 460

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....or the Respondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. PII/BKS/234/2005, dated 6-5-2005. The Commissioner (Appeals) has set aside the demand of duty and penalty imposed by the original authority of vide his Order No. 05/Adj/2005 dated 31-1-2005. 2. Heard the learned DR for the appellant department. None appeared for the respondents and con....

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....e into the estimated invisible losses of these exempted products are to be reversed and accordingly original authority confirmed the same; (e)     The Commissioner (Appeals) has not agreed with the decision of the original authority and has held as follows; "4. I have carefully gone through the case records and the various submissions made by the appellants. The issu....

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....der-in-Appeal No. PII/BKS/137/2004 dated 19-3-2004. In view of the above, the Cenvat credit availed on the molasses contained in the lost rectified spirit and neutral alcohol, cannot be denied. The stand of the department in this regard is devoid of merit and is not sustainable." 4. The learned DR submits that in respect of finished goods which are lost for whatever reason the duty is not ....