2010 (6) TMI 362

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....ig, SDR, for the Appellant. Shri Rajesh Kumar, Advocate, for the Respondent. [Order (Oral)]. - This is an appeal by the Department against the order of the Commissioner (Appeals) No. 17-CE/ALLD/2008 dated 29-1-2008. 2.Heard both sides. 3. The relevant facts, in brief, are that the respondent is a manufacturer of denatured ethyl alcohol. The present dispute relates to storage l....

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....ng the actual loss of 17,723.00 BL against the total of opening balance and production of 45,59,063.30 B.L and the same comes to 0.3% and the same is less than 0.5% prescribed by the Central Board of Excise and Customs vide Circular F. No. 6/36/70-CX. 8 dated 8-12-1970. 4. The original authority allowed the remission and on appeal by the Department, Commissioner (Appeals) also upheld the ....

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.... installations, the same may be calculated as a percentage of the total quantity consisting of the opening balance and the quantity received during the month. The Board has further been advised that when the percentage is calculated as above, the existing guidelines as to the maximum admissible loss will be too high. Accordingly, the Board has decided that in the case of motor spirit 0.5% instead ....