TaxTMI 
TaxTMI 
2004 (12) TMI 148
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....This order will dispose of the above captioned two appeals being interlinked. Appeal No. E/257/03 has been preferred against the impugned order-in-original, dated 11/12-11-2002 vide which the adjudicating authority (Commissioner) has disallowed remission of duty in respect of concentrates of zinc and lead, lost due to natural causes during the period 1997-98 to 2000-2001, while the second appeal N....
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....le transporting from the storage place after doing bulk packing, for marketing purposes. He has referred to the table which is at page 23 of the paper book, wherein the total production and the percentage of loss has been detailed. He has also referred to the accounting policy of the appellants, who at the relevant time were a Public Sector Undertaking, under which the shortage @ 1.5% and 2% in a ....
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....by the Counsel the loss was a handling loss, relating to the inputs and as such has no application to the present case. 2. We have heard both the sides and gone through the record. From the record, we find that the appellants at the relevant time were PSU. They were engaged in the manufacture of zinc/lead metal concentrates falling under Chapter 26 of the CETA. These concentrates were stored by t....
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....ppellants that loss of the goods were due to natural causes, in our view, deserves to be accepted especially when there is no tangible evidence on the record to substantiate the allegations of the Revenue that there had been any clandestine removal of the concentrates without payment of duty by any officer/official of the appellants, who at that time were PSU. The shortage 'reported' by the appell....