2005 (3) TMI 330

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..... . Due to storage of sugar for a long period, some sugar becomes not suitable for consumption and such sugar is called Below Indian Sugar Standard. Such Sugar is taken for reprocessing to convert it into standard sugar. In the present case, the appellants had taken 11,751 Qtls. of BISS sugar for reprocessing and obtained 11,029 Qtls. of reprocessed Indian sugar standard and 749 Qtls. of molasses wh .....

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..... careful consideration of the submissions made by both the sides, I find that BISS sugar which was reprocessed resulted in recovery of 11,029 Qtls. of standard sugar and 749 Qtls. of molasses. Revenue has not able to show that there has been any non-accountal or illicit clearance of standard sugar and molasses obtained after reprocessing. During reprocessing some loss of sugar is bound to take plac .....

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