2005 (5) TMI 405

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..... l, which has been filed by the appellants against the order-in-original, the issue relates to the remission of duty to them of Rs. 1,08,070.10 on the Denatured Ethyl Alcohol lost during the period in dispute, due to evaporation. 2. I have heard both the sides. The appellants are engaged in the manufacture of Sugar, Molasses and Ethyl Alcohol (Denatured). There had been natural loss of the Denatu .....

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..... ing gradually during the storage. Moreover as observed above, the appellants had been reflecting the loss in their RT 12 returns submitted by them to the Department during the period in dispute. They are entitled to the remission of duty on the loss, being within the prescribed limit. In the light of the above discussions, the impugned order is set aside and the appeal of the appellants is allowed .....

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