2011 (5) TMI 631

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....vocate Present for the Respondent : 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 dis....

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....as explained by the appellant to the authorities 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....