2002 (9) TMI 786 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of abatement of duty on molasses due to shortage found in storage, ruled in favor of the appellants. The Tribunal set aside the order-in-original passed by the Commissioner of Central Excise, stating that the shortage of molasses was less than two percent and condonable as per CBEC instructions. The appeal was allowed.