2018 (5) TMI 534

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....missioner (AR), for Respondent Per: Anil Choudhary The appellant is a manufacturer of sugar and molasses. The molasses is stored in steel tanks. The sugar season is from October to September every year. Towards the end of the sugar season, the sales of sugar and molasses are almost completed and the appellant is required to clean their tanks for the ensuing sugar season. The appellant by the....

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....unting to Rs. 2,45,136+ Rs. 1,49,450/-. In response to the remission application show cause notices were issued in March, 2008 alleging that on scrutiny of remission application it is found that appellant have filed remission application for remission of duty, simply to enjoy the benefit of Board Circular dated 06.02.1982, which prescribes for allowance of normal loss of 2% in view of storage loss....