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TMI Blog2010 (6) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajesh Kumar, Advocate, for the Respondent. [Order (Oral)]. - This is an appeal by the Department against the order of the Commissioner (Appeals) No. 17-CE/ALLD/2008 dated 29-1-2008. 2.Heard both sides. 3. The relevant facts, in brief, are that the respondent is a manufacturer of denatured ethyl alcohol. The present dispute relates to storage loss of the goods for the month of July, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 B.L and the same comes to 0.3% and the same is less than 0.5% prescribed by the Central Board of Excise and Customs vide Circular F. No. 6/36/70-CX. 8 dated 8-12-1970. 4. The original authority allowed the remission and on appeal by the Department, Commissioner (Appeals) also upheld the order of the original authority. 5.Learned SDR reiterates the grounds of appeal. 6.Learned Advocate f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the quantity received during the month. The Board has further been advised that when the percentage is calculated as above, the existing guidelines as to the maximum admissible loss will be too high. Accordingly, the Board has decided that in the case of motor spirit 0.5% instead of the existing 1 % ceiling of percentage loss will be the more realistic guidelines. This may be borne in mind whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5;Under these circumstances, it is a pity that the department has chosen to file the appeal against the concurrent finding of the authorities below which are in conformity with the guidelines of the Board on the subject. The Committee of Commissioners had no valid reason to disregard the guidelines prescribed by the Board.
10.The appeal is, therefore, rejected. X X X X Extracts X X X X X X X X Extracts X X X X
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