https://www.taxtmi.com/caselaws?id=72181 Remission under the proviso to Rule 49 of the Central Excise Rules is confined to goods lost or destroyed by natural causes or unavoidable accident during handling or storage. Losses that are foreseeable or preventable, including overflow and leakage from overfilled or roofless storage tanks, do not qualify because they arise from conditions within human control. The article also notes that central excise duty is attracted on manufacture, so post-manufacture deterioration or loss does not by itself extinguish liability. On that footing, such molasses loss remains dutiable and does not earn remission under the excise rules. en-us Thu, 16 Jan 1986 00:00:00 +0530 Sat, 14 May 2011 10:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72181 Remission under the proviso to Rule 49 of the Central Excise Rules is confined to goods lost or destroyed by natural causes or unavoidable accident during handling or storage. Losses that are foreseeable or preventable, including overflow and leakage from overfilled or roofless storage tanks, do not qualify because they arise from conditions within human control. The article also notes that central excise duty is attracted on manufacture, so post-manufacture deterioration or loss does not by itself extinguish liability. On that footing, such molasses loss remains dutiable and does not earn remission under the excise rules. Case-Laws Income Tax Thu, 16 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72181