TMI Blog1991 (3) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Act for review of order-in-appeal No. 309/88(M) dated 22-9-1988. 2. In the impugned order-in-appeal, the Collector (Appeals) allowed condonation to the extent of 2% of the loss on account of natural causes and also waived the duty leviable on such quantity of molasses as are available and found to be unfit for consumption. 3. Shri T.S. Balasubramanian was heard on 4-3-1991 on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile taking this view the Government appreciates the fact that the commodity dealt in here is agriculture based and is often subjected to seasonal factors. Above all such factories are mostly in the co-operative sector. Accordingly, Government is inclined to accept that this was a fit case for scrutiny by the Assistant Collector que proviso to Rule 49A. 5. Despite clear indication from the Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|