2001 (6) TMI 599

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..... . [Order per : G.A. Brahma Deva, Member (J)]. These are three appeals filed by M/s. Hindustan Lever Ltd. Since the issue involved is common in these three appeals they are taken up together and are being disposed of by this common order. 2. The issue related to disallowing of packing loss. The Assistant Collector has disallowed loss on the ground that the party has not obtained permiss .....

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..... o permission has been obtained in terms of Rule 56B. 5. We also take note of the fact that in the very show cause notice itself it was mentioned that it is observed from 56B application that the competent authority has permitted the transit loss of instant coffee to the extent of 1% . 6. It was submitted that the appellants had informed the Department that packing loss of 1% whereas process .....

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