2008 (7) TMI 337

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..... “storage” as well as “leakage” while transferring molasses to tankers ‘handling losses’ are not required within 24 hours – moreover, losses are much below to 2% as allowed by the Board Circular – remission is allowable - E/2142/2006-SM(BR) - 1171/2008-SM(BR)/(PB), - Dated:- 15-7-2008 - Shri P. K. Das, Member (J) Shri R. Chhibber, Advocate, for the Appellant. Shri B. S. Suhag, DR, for t .....

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..... h the sides and on perusal of the records, it is seen from the Adjudication Order that the Appellant in their remission application dated 28-8-02 submitted that during the sugar season 2001-2002, a total quantity of 149100 quintals of molasses was produced and stored by them in two steel storage tanks and out of which 148984.80 quintals was dispatched, and thus a quantity of 115.20 quintals of mol .....

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..... spillage from the pumps valves and some weight is also ought to be reduced due to evaporation. The Appellant further submitted that these types of losses couldn't be checked until the tank is not emptied. 4. In view of the above submissions, I find that the Appellant had given reasons for handling and storage losses occurred during the relevant season. So, the finding of the Commissioner (A .....

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