2007 (4) TMI 162

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....aged in the manufacture of VP sugar and Molasses falling under sub-heading 1701.31, 1701.39 and 1703.10 of the CETA, 1985. During the period 1998-99, they stored molasses in the storage tank. Since November, 1999 till March 2003, molasses could not be cleared due to Stay Order of the Hon'ble High Court at Allahabad. A quantity of 224.380 MT of molasses were reported as lost due to long storage. Th....

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....le limit of loss of 2% on storage of molasses. He also submits that in this case, there is no clearance of goods and therefore, demand of duty under Section 11A of the Central Excise Act is not sustainable. 3. The learned DR reiterates the finding of the impugned order. He submits that the Central Excise Officers could not verify the loss of molasses and therefore, Commissioner rightly rejected....