2013 (8) TMI 96

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.... Per. Rakesh Kumar :- The appellant are manufacturers of sugar and molasses. In the ER-1 return for November 2008 filed by the appellant they showed wastage/loss of molasses to the tune of 72.85 qntls. for the previous sugar season, which as a percentage of the quantity handled during that period came to 0.021% as total production of molasses during the 2007-2008 season was 3,40,875 qntls. The ....

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....pective of the facts and circumstances. On appeal being filed to Commissioner (Appeals), the above order of the Deputy Commissioner was upheld vide order-in-appeal dated 01/5/12 against which this appeal has been filed. 2. Heard both the sides. 3. Shri Jeevesh Mehta, Advocate, the learned Counsel for the appellant, pleaded that the loss of 72.85 qntls. of molasses reflected in ER-1 return fo....

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....ne, fire etc. and in such cases the intimation of loss is required to be made within 24 hours, that such intimation is not required when the loss is due to natural causes like evaporation, handling etc. over a period of time, that such loss should have been condoned and there is no justification, for applying the judgment of Hon'ble Allahabad High Court in the case of Kesar Enterprises Ltd. (Sugar....

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....view of this, there is no infirmity in the impugned order. 5. I have considered the submissions from both the sides and perused the records. 6. The loss is in respect of sugar season 2007-2008. There is no allegation that the quantity which is claimed as lost have been clandestinely removed. According to the appellant this loss was due to evaporation handling over a period of time and this i....