9911796707
TMI Blog2013 (3) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... ar it is found that the same is to the effect that losses up to 2% in storage of molasses may be condoned. There is nothing in the said circular to restrict the said remission per tank basis. See SHETKARI SAHAKARI SAKHAR KARKHANA LTD. Versus C. C. E., AURANGABAD [1999 (4) TMI 256 - CEGAT, MUMBAI] Thus by following the Tribunal’s decision above & also by taking note of the fact that total loss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-1982 vide which storage loss of molasses upto 2% is permissible. 2. Commissioner (Appeals), by taking note of said circular has held that storage loss of 2% is permissible on tankwise basis. He has observed that inasmuch as the appellant has to maintain accounts in respect of storage of molasses, on the basis of tank-wise basis, the said circular has to be interpreted as if the 2% permissible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tank and pit which has to be taken into consideration while arriving at the losses and the tank-wise prohibition cannot be upheld. 4. On the other hand, learned DR reiterates the reasoning as contained in the impugned order and relies upon the Tribunal s order in the case of Commissioner of Central Excise, Meerut v. Venus Sugar Ltd. [2009 (245) E.L.T. 843 (Tri.-Del.)]. 5. After considering th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olasses in the steel tank as well as in the pits. If there was a shortages in one storage facility, the possibility of excess in the other storage facility could not be ruled out. Even if the register maintained for the State Excise department showed separate balance, it was necessary for the department to have taken stock or all the molasses stored before making the allegation that the stock was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Venus Sugars Ltd. relied upon by the learned DR has not taken note of the said Tribunal s decision in the case of Shetkari Sahakari Sakhar Karkhana Ltd. referred supra. 7. As such, by following the Tribunal s decision in the case of Shetkari Sahakari Sakhar Karkhana Ltd. as also by taking note of the fact that total loss of molasses condoned in all the tanks was well below 2%, as also b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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