C.E. Mineral Oil loss cases - Adjudication of - Regarding - Central Excise - 5/90-CX.8

C.E. Mineral Oil loss cases - Adjudication of - Regarding Circular No. 5/90-CX.8 Dated 29-6-1990 [From F. No. 261/27/7/89-CX.8] Government of India Central Board of Excise Customs New Delhi Subject : C.E. Mineral Oil loss cases - Adjudication of - Regarding. It has been brought to the notice of the Board that condonation of losses of various mineral oils beyond the prescribed percentage, by Collector (A)'s, is generally being done without adequate reasons and justification, thereby making the entire exercise of original adjudication futile. There should be no provocation for condoning higher losses than those prescribed by the Board in respect of various mineral oils, unless there is a genuine case supported by proper evidence. The matter has been examined by the Board in consultation with the Directorate General of Inspection, Customs Central Excise. It is therefore impressed on Appellate authorities that they should invariably record adequate reasons and justifications for condoning higher percentage of losses in any individual cases and for not accepting the losses condoned by original adjudication.