2005 (2) TMI 723

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..... rd both sides and perused records. 2.The case relates to remission of duty on 3100.20 qntls. of molasses claimed by the appellant as loss during storage. The Commissioner rejected the appellant s claim with the following finding :- I have gone through the facts of the case and written submission as well as oral submissions made by the party and report of the Assistant Commissioner, Bareilly, .....

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..... remission of duty on 3100.20 qntls. of molasses lost in Steel Tank No. 1 for sugar season 2001-2002. [14] 2.The contention of the learned Counsel is that there was no discrepancy between the State Excise records and the Central Excise records inasmuch as actual balance was NIL according to U.P. State Excise record also. It is also being pointed out that the loss in the present case at 1.81% is .....

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