2004 (7) TMI 125

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..... peals), the issue relates to the duty liability of the appellants on the molasses found short in the storage tanks. 2. I have [heard] both sides and gone through the record. 3. The perusal of the record shows that the appellants are engaged in the manufacture of V.P. Sugar and molasses. They showed shortage of 2850.25 Otls. of molasses as storage loss in their RT-12 return for the month of Jul .....

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..... al molasses stored by them in the storage tank. Therefore, in view of the above said circular of the Board, they are entitled to the condonation of duty. The argument of the learned JDR that the appellants were to apply for condonation of duty under Rule 147 of the Rules separately, cannot be accepted as the said rule has no application to the case of the appellants. The Commissioner (Appeals) aft .....

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