2008 (8) TMI 350

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....Respondent. [Order]. - Common issue involved in these appeals and, therefore, both are taken up together for disposal. 2. The Appellants are engaged in the manufacture of sugar and molasses falling under Chapter 17 of the Central Excise Tariff Act, 1985. The Appellants filed applications for remission of duty of Rs. 24,750/- and Rs. 58,437/- for the period October, 2000 and July, 2003, respectiv....

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....ved that the Appellant failed to quantify the percentage of losses separately for driage and seepage losses. 4. Ld. DR submits that the claim of the benefit of the Board's Circular is not mandatory and it is applicable on the facts and circumstances of the case as settled by the Hon'ble Allahabad Court in the case Kesar Enterprises Ltd. v. CCE, Meerut - 2008 (221) E.L.T. 329 (Allahabad), which ha....