2011 (5) TMI 631

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... laim within 24 hours of occurrence. The basis of trade notice in the absence of statutory provision authorising issuance thereof. Prescribing a procedure not known to law is not acceptable. Learned appellate authority failed to follow guideline of Board as aforesaid. Therefore, dispute should not perpetuate. The appellant succeeds and both the appeals are allowed. - E/2711-2712 of 2005 - 439-440/ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... visional Assistant Commissioner, storing loss was disallowed and duty was levied disregarding prayer for remission. 2. On the other hand, learned SDR submits that appellant was not able to explain the reasons of the loss and prevented the department to ascertain the loss expeditiously for which denial of remission of duty was made appropriately. 3. Heard both sides and perused the records. 4 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is quantity is a waste. Some leakage of molasses do occur at the time of closing of the valves when the pipeline is removed from the tanker. These losses are unavoidable. 5. The reasons explained as above was not considered by the learned Commissioner who rejected the remission application. He only proceeded on the terms of a trade notice No.206/84 dated 01.12.1984 requiring lodging of claim wi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X