2003 (2) TMI 264

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..... appellants are sugar manufacturers. A shortage of 19.87 MT of molasses was found in their steel tank. They filed an application for remission of duty amounting to Rs. 9,935/- on the above quantity of molasses found short. The Commissioner of Central Excise rejected the application. Hence, the present appeal. 2. There is no representation for the appellants today. It appears from the record that .....

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..... because of sensitivity and least-count of the weighing scale/bridge." (ii) "There may be some westage while loading the road tankers from the bulk storage tank by pump. In that letter, the appellants also stated that the shortage was only 0.137% of the total production. On 24-10-2001, the appellants applied for remission of the duty. In that application, they claimed the shortage to be s .....

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..... not be considered to have arisen from any storage loss. In this connection, he relies on the party s letter dated 27-8-2001. He submits that, there being no storage loss, the Board s Circular relied on by the appellants is not applicable to this case. 5. I have carefully examined the above facts and submissions as also the Board s Circular under reference. The circular permitted condonation of s .....

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