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TMI Blog2012 (11) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... leak proof tank and there was no chance of evaporation of molasses. He also observed that though Board’s circular dated 6-2-1982 allows condition of 2% but the same applies only in those cases where the losses were on account of natural causes - Held that:- Tribunal vide various precedent decisions has allowed loss of molasses stored in steel tanks up to 2%. The observation of Commissioner are ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri R.K. Mathur, DR, for the Respondent. ORDER After hearing both the sides, I find that the appellant is engaged in the manufacture of sugar and molasses. Vide their letter dated 15-11-2008, the appellant sought condonation of losses/shortages of molasses to the extent of 7632.65 qtls. for the period 2007-08. The reason seeking remission of duty was losses due to natural causes on acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-12-1984 inasmuch as the loss was within the limit of 2% of the total production. He vide his subsequent letter dated 14-12-2009 also recommended remission of duty and submitted that the loss of said molasses had occurred due to natural causes, i.e., evaporation, handling and chemical reactions. 3. In spite of report of the Asstt. Commissioner, the Commissioner vide his impugned order rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Commissioner are based upon his personal knowledge without any material to show that the molasses stored in steel tanks cannot be evaporated. Molasses are known to be changing weight on account of various factors like foaming, evaporation, change on account of temperature, etc. In the absence of any evidence that such short found molasses were cleared by the appellant without payment of duty, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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