2007 (12) TMI 350

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....dent. [Order]. - The appellant filed this appeal against the rejection of the remission application under Rule 21 of Central Excise Rules, 2002. Learned Counsel on behalf of the appellant submits that the appellant filed the remission application for remission of duty on natural/handling loss. He submits that the Commissioner observed that handling loss is not either natural or unavoidable. The....

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....unavoidable. She observed that handling loss is not come within the ambit of Rule 21 of Central Excise Rules, 2002. The Tribunal in the case of J.K. Sugar Ltd. (supra) held that handling loss is covered under Rule 21 of the Rules. The relevant portion of the said decision is reproduced below :- "5. It is to be noted that proviso to Rule 49 specifically covered both storage and handling losse....