2002 (9) TMI 786

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..... pellants filed this appeal against the order-in-original passed by the Commissioner of Central Excise. 2. Appellants are engaged in the manufacture of sugar. Appellants filed an application for abatement of duty on 4,052.50 qtls. of molasses on the ground that this quantity of molasses was found short due to evaporation, etc. The request of the appellants was rejected vide impugned order. 3. H .....

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..... that the loss is due to evaporation, is not acceptable and ld. DR reiterates the findings of the lower authorities. 6. In this case, the molasses were stored in 5 steel tanks and the shortage of the molasses is less than two per cent of the recorded balance in their statutory record. The fact that shortage is less than two per cent is not disputed by the revenue. The CBEC, vide letter dated 18-7 .....

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