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TMI Blog2013 (8) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... d specifically in view of the fact that there is not even allegation that the quantity claimed by the appellant as loss has been illicitly removed - Therefore, the judgment of Allahabad High Court in the case of Kesar Enterprises Ltd. (Sugar Div.) vs. CCE, Meerut -II [2007 (7) TMI 160 - HIGH COURT ALLAHABAD ] is not applicable to the facts of this case – Decided in favor of Assessee. - Appeal No. 2513 of 2012 (SM) - - - Dated:- 4-6-2013 - Shri Rakesh Kumar, J. For the Appellant: Shri Jeevesh Mehta, Advocate For the Respondent: Shri V.P. Batra, Authorized Representative (DR) JUDGEMENT Per. Rakesh Kumar :- The appellant are manufacturers of sugar and molasses. In the ER-1 return for November 2008 filed by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat molasses produced during 2007-2008 sugar season was 3,40,875 and thus the out of this quantity loss of 72.85 qntls. comes to 0.021% which is far below the limit of 2% prescribed for condonation in the Boards Circular dated 18/7/83, that this loss was due to natural causes like evaporation, handling etc., that for condonation of this loss even application for remission is not required to be filed, that in this regard he relies upon the judgment of the Tribunal in the case of Ramala Sehkari Chinni Mills Ltd. vs. CCE, Meerut -I reported in 2007 (213) E.L.T. 361 (Tri. -Del.) wherein it was held that the observance of the prescribed procedure for remission of duty on the goods lost is required only when the loss is due to an accident, flood ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. According to the appellant this loss was due to evaporation handling over a period of time and this is evident from the fact that the loss is only 0.021% of the total quantity of molasses produced during 2007-2008 sugar season. The loss being due to natural causes should have been condoned specifically in view of the fact that there is not even allegation that the quantity claimed by the appellant as loss has been illicitly removed. Therefore, I am of the view that the judgment of Allahabad High Court in the case of Kesar Enterprises Ltd. (Sugar Div.) vs. CCE, Meerut -II (supra) is not applicable to the facts of this case. Looking to the facts and circumstances of the case, it is the judgment of the Tribunal in the case of Mawana Sugar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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