2001 (6) TMI 147

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....appeals filed by M/s. Hindustan Lever Ltd. Since the issue involved is common in these three appeals they are taken up together and are being disposed of by this common order. 2. The issue related to disallowing of packing loss. The Assistant Collector has disallowed loss on the ground that the party has not obtained permission under Rule 56B. The view taken by the Assistant Commissioner was conf....

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....of the fact that in the very show cause notice itself it was mentioned that "it is observed from 56B application that the competent authority has permitted the transit loss of instant coffee to the extent of 1%". 6. It was submitted that the appellants had informed the Department that packing loss of 1% whereas process loss i.e. packing loss was incurred by the assessee is 0.51, 0.62 and 0.56 r....