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TMI Blog2010 (11) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... een issued for reprocessing after sending intimation in advance during every season starting from 1999-2000 to 2003-2004 - The appeal of the department is rejected - E/1877/2008-SM(BR) - 1337/2010-SM(BR)(PB) - Dated:- 18-11-2010 - Shri M. Veeraiyan, J. REPRESENTED BY : Shri K.P. Singh, SDR, for the Appellant. Shri Rajesh Chhibber, Advocate, for the Respondent. [Order (Oral)]. - Appeal No. E/1877/08 is by the department against the order of the Commissioner (Appeals) No. 69/CE/LKO/2008 dated 29-5-08. Cross Objection 337/08 is connected to this appeal and the same is basically in support of the order of the Commissioner (Appeals) without claiming any further benefits. 2. Heard both sides extensively. 3. The relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed is abnormally high and is around 32.7%. He also submits that in the case of M/s. Kisan Sahkari Chinni Mills Ltd. v. Commissioner of Central Excise, Allahabad, reported in 2005 (191) E.L.T. 696 relied upon by the Commissioner (Appeals), the loss was only to the tune of 6.1%. 5.1 Learned advocate for the respondents supports the order of the Commissioner (Appeals). The claim of the department that there was loss is incorrect. It is clear from the records that the reprocessing of 35,390 Qtls. of brown sugar and scrap sugar has led to emergence of 23,809 Qtls. of sugar and 12518 Qtls of molasses. Drawing my attention to the grounds of appeal, learned advocate pointed out that the department has taken note of payment of duty of Rs. 6,25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent that in addition to 23,809 Qtls. of sugar recovered 12,518 Qtls of molasses were also recovered and duty stands paid on such molasses. Therefore, allegation that there was loss of 32.7 percentage in quantitative terms is factually not correct. The grounds of appeal, after taking note of the above finding of the Commissioner (Appeals) do not contest the said findings. 7. The decision relied upon by the learned advocate on behalf of the respondents go to show that the brown sugar/scrap sugar are not marketable as such and requires reprocessing. This contention has not been rebutted. It cannot be the case of the department that reprocessing of 35390 Qtls. of brown sugar/scrap sugar should yield the same quantity of sugar. It is obvious ..... X X X X Extracts X X X X X X X X Extracts X X X X
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