2012 (12) TMI 302

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....s. Renu Jagdev, SDR, for the Respondent. [Order]. - Shri Bipin Garg, ld. Counsel submits that it is quite natural that when molasses are stored in storage tank during crushing season, losses occurred for various reasons. Considering occurrence of such loss it is the instruction of the Board to permit such loss to the extent of 2% which shall be computable taking into consideration entire sto....

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.... the adjudication order. Therefore, when there is a loss of molasses, the show cause notice was rightly made allegation of clandestine removal. Both stay application and appeal may be dismissed. 3. The dispute being on the aforesaid narrow compass as to admissibility of loss percentage, appeal itself is taken up for hearing along with stay application by this common order. Pre-deposit is w....

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....f the ld. Representative for Revenue is that the losses occurring in different circumstances envisaged by Section 35B calls for consideration by the jurisdiction of Revisional authority. Tribunal has no jurisdiction to hear grievance relating to losses occurred under clause (a) to third proviso to Section 35B(1) of Central Excise Act, 1944. Shri Bipin Garg, pleads that on the similar context, a Di....