Per G.A. Brahma Deva:

These are three appeals filed by M/s. Hindustan Lever Ltd. Since the issue involved is common in these three appeals they are taken up together and are being disposed of by this common order.

2. The issue relates to disallowing of packing loss. The Assistant Collector has disallowed loss on the ground that the party has not obtained permission under Rule 56-B. The view taken by the Assistant Commissioner was confirmed by the Commissioner (Appeals).

3. It was submitted on behalf of the party that the instant coffee powder is hygroscopic product and there, naturally would be process loss due to coagulation and spillage of the powder during the course of transfer of the powder, quality control checks and ultimate packing of the bulk coffee powder into retail packs.

4. It was also submitted that the appellant had informed the department that a packing loss of 1% of the product is likely to be occurred in case the 56-B procedure is followed. The Appellants representative contended that since the department has granted permission under Rule 56-B on detailed enquiry there was no reason to disallow the loss on the ground and that no permission has been obtained in te