2018 (2) TMI 683

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....Assistant Commissioner (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Original No. 31/Commissioner/Rem/LKO/2015 dated 26/10/2015 passed by Commissioner of Central Excise & Service Tax, Lucknow. 2. The brief facts of the case are that the appellants were engaged in the manufacturing of Sugar & Molasses falling under Tariff Item No. 17 of Central ....

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....hat since the loss was not reported within 24 hours, the application was not admissible. Aggrieved by the said order appellant is before this Tribunal. 3. Heard both the parties and perused the facts on record. 4. The said C.B.E.C. Circular No. 261/15/82/CE-13 dated 18/07/1983, has clarified that storage loss of Molasses up to 2% is condonable, when Molasses are stored in Pucca Pits or Steel....