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Issues: Whether the shortage and variation in molasses stock could be accepted as having arisen from natural causes and whether the explanation offered by the applicant was sufficient to warrant relief.
Analysis: The applicant attributed the excess and subsequent shortage in molasses to foam, percolation, seepage of rainwater through cracks in the pits, and shifting of stock between katcha and pacca pits. The Government found the explanation inconsistent and unconvincing in view of the large and shifting variations in quantity, the manner in which the stock had been handled, and the absence of a finding of accident or unavoidable destruction comparable to the cited precedent.
Conclusion: The explanation for the shortages was not accepted, and the claim that the loss arose from natural causes failed.
Final Conclusion: The revision application was rejected as the shortage in stock remained unexplained on the record.