9911796707
TMI Blog1995 (9) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... by Commissioner of Central Excise (Appeals), Bombay. A show cause notice under Section 35EE of the Central Excises & Salt Act, 1944 vide Ministry's letter of even number dated 19-12-1994 was issued to M/s. Dawn Mills Ltd. (respondents). 2.Succinctly stated Asstt. Commissioner Division- GII confirmed the demand of duty of Rs. 1,602/-, after condoning 2% of losses based on the shortages notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l date. In view of the above position and since no complex questions of law or facts are involved, Government proceeds to decide the case on the basis of available records especially as the respondents have been heard by my predecessor. 4.Government has gone through the records of the case. The preliminary points raised by the respondents is that the shortages noticed in the AST were processing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, steaming etc. are undertaken. Therefore, it is clearly a case of processing loss occurring in a factory. 6.To a specific query to the applicant Commissioner as to the jurisdiction of the Government in the instant types of cases, vide Autogram dated 5-9-1995 (received on 8-9-1995) he drew attention to the review proceedings initiated against order-in-appeal No. M-1255/B-1/356/85, dated 2-8-1985 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orage, whether in a factory or warehouse". Thus while losses in storage, both in a factory and warehouse can be considered in revision those relating to an activity (processing loss) can be taken up in revision only in relation to a warehouse. 8.Considering the overall circumstances of the case, Government holds that the case is not maintainable under Section 35EE of the Central Excises & Salt Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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