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. Foreseeable and preventable loss, including molasses overflowing or leaking from overfilled roofless storage tanks, falls outside that protection because the conditions causing the loss remain within human control. Central excise duty arises on manufacture, and subsequent deterioration or loss does not by itself remove duty liability. Consequently, the loss did not qualify for remission, the appellate relief was set aside, and the departmental duty demand was sustained. 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. Foreseeable and preventable loss, including molasses overflowing or leaking from overfilled roofless storage tanks, falls outside that protection because the conditions causing the loss remain within human control. Central excise duty arises on manufacture, and subsequent deterioration or loss does not by itself remove duty liability. Consequently, the loss did not qualify for remission, the appellate relief was set aside, and the departmental duty demand was sustained. Case-Laws Income Tax Thu, 16 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72181