2005 (11) TMI 108

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....ct of brown sugar which had deteriorated in quality due to moisture absorption and non-processing by the appellants. The quantity of sugar involved in this case is for the period 1978-79 to 1983-84. 2. Ld. Advocate, Shri K.P. Dey for the appellants, submits that the quality of the sugar lost due to moisture is beyond the capacity to control as brown sugar could not be re-processed in their fact....

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.... time, there would not have been any loss. He submits that it is the duty of the appellants to take care of the case which have produced and any loss on that, the duty liability has to be discharged by the appellants. 4. Considered the submissions made by both sides and perused the records. It is admitted fact that the quantity of 332.44 qtls. of brown sugar was lost due to deterioration in qua....

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....ntity may be less than the actual quantity. It is true and admitted fact that the quality of the same has detoriated and the appellants are not able to market the same. Since the appellants are not able to re-process the said product, which are declared as unfit for human consumption, I find no justification in confirmation of duty against the appellants. 5. It may be also mentioned here that a....