2012 (12) TMI 909

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.... Learned Counsel vehemently objected to the adjudication on the ground that in molasses tank it is difficult to assess the loss that occurs in the course of storage. Discrepancies claimed in respect of molasses loss by natural causes were denied and remission on 10710.50 quintals of molasses is ordered to be not permissible. Therefore, Adjudicating Authority committed error in taking decision in....

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....ty in the quantity in view of spirit element in molasses. But possible volatility was neither pleaded nor evidence was led by the appellant before adjudicating authority in that regard. Even that was not challenged questioning the manner of arriving at loss bringing out peculiar nature and factual circumstances. Therefore, evidence relied on by Adjudicating Authority as recorded in Para 15 reading....

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.... confirmed followed by interest, if any. It may be stated that learned Adjudicating Authority has reduced the penalty to 25% of duty element. Such an option being permitted by law, it would be proper to extend the same option of reduction in penalty confining that to 25% of duty demand which shall be reasonable and proper in the eyes of law. That is ordered accordingly. 7. Reduced penalty shall....