2007 (4) TMI 517 - AT - Central Excise

Summary

The Commissioner (Appeals) remanded the case regarding remission issue of shortage of molasses, stating it should have been decided by a Commissioner, not a Joint Commissioner. The appellant argued that no remission was needed as per the Board's circular allowing condonation of shortages up to 2% in stored molasses. The Tribunal granted interim stay on the impugned order, finding a debatable issue on the distinction between permissible loss and shortage requiring remission. The appeal will proceed for final hearing.