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TMI Blog2018 (1) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... technical ground that it was only the photocopy invoices which was produced, cannot be appreciated - matter remanded to Original Adjudicating Authority for verification of the subsequent details filed and produced by the assessee with the invoices issued by M/s Global Weighing Technologies. Clandestine removal - loss of sugar - Held that: - Inasmuch as in the present case the Revenue has not p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogies, on the ground that the same have been availed on the basis of photocopies which are not having full details. 2. Learned Advocate for the appellant has shown me the photocopies of invoices issued by M/s Global Weighing Technologies which stands verified by the Jurisdictional Central Excise Officers with the remarks 'Bill verified'. As such he submits that there is no dispute about ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the service provider. It is seen that the appellant subsequently produced on record, the Service Tax Registration Number of the said service provider as also the details of payment of service tax by the said service provider. The same stands rejected by Commissioner (Appeals) on the ground that the same was not made available at the time of adjudication proceedings. The entire basis for f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds confirmed in respect of 90.40 Quintals of sugar lost during the reprocessing of 904 Quintals of sugar on the ground that appellant did not apply for remission of the same. Learned Advocate informs that the said loss was on account of processing loss of the sugar and in respect of the said processing loss no duty can be demanded, inasmuch as the sugar did not come into existence at all. Apart fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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