2009 (12) TMI 763

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....his is an appeal filed by the Revenue against Order-in-Appeal No. 164/CE/ALLD/2007 dated 28-8-2002 passed by CCE, Allahabad by which the Commissioner (Appeals) dismissed the Department's Review appeal for enhancement of penalty. The Respondent Sugar Mill had re-processed 780 quintals of BISS of season 2002-2003 and recovered only 675.43 quintals of V.P. Sugar resulting in 13.4% loss i.e. 104.57 qu....

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....peal. 4. On going through the Revenue's appeal, I find that in the statement of facts itself, it has been stated that the loss had occurred due to negligence of the party into safe storage of excisable goods. If this is so, it is not understood as to how the provisions of Section 11AC of Central Excise Act, which are applicable only in the cases where there is evasion of duty by wilful misstate....