2011 (5) TMI 631

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri I.Baig, SDR  PER: D.N.PANDA Appellant's precise grievance in these two appeals is that while handling and storing molasses, natural loss thereof occurred. CBEC vide its letter No.261/15/82/CX.8 dated 18.07.1983 has clarified that such loss to the extent of 2% is permissible and no duty on such loss shall be levied. The quantity lost is not disputed by the department. But because such....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s below. In its grounds of appeal, the appellant has explained at page 10 of the appeal folder in the statement of facts that by a letter dated 25.5.1998 arise of natural loss was brought to the notice of the authorities as under:- "(a) Molasses remain sticked on entire walls/floor of the storage tank and it get washed away when the tank is emptied/dried. (b) Molasses are filled in the tankers t....