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TMI Blog2018 (4) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... e flimsy and nonest - The learned Commissioner had been unable to give any reason for rejecting the acceptance of loss by the State Excise Authority, who are in physical control of the molasses, under the relevant State Act and Rules - appeal allowed - decided in favor of appellant. - E/70259/2017-EX[SM] - FINAL ORDER NO. 70721/2018 - Dated:- 4-4-2018 - Mr. Anil Choudhary, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther stated that the losses is about 1.98% of the quantity manufactured and cleared which is below 2% accepted as normal loss by CBEC vide circular number 261/15/82 CX-02 dated 18/07/1983. They further stated that the storage loss is verified in MF-5 Part I Part II register, duly certified by the State Excise Inspector who is in the physical control of molasses under the State Excise Laws. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Commissioner have rejected the claim in a mechanical way, which shows total non-application of mind. He further urges that molasses is in the physical control of the State Excise Authorities. The State Excise Authorities have certified and accepted the storage loss of molasses. In this view of the matter, without there being any contrary finding and/or adverse material on record, the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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