https://www.taxtmi.com/caselaws?id=72952 Molasses shortage during open storage in kachha pits was treated as partly attributable to natural and unavoidable causes, including seepage, driage, fermentation, rainwater mixing and delayed lifting by distilleries. The Tribunal held that remission of duty under the proviso to Rule 49 could not be denied merely because the molasses was stored in approved open tanks, as such storage was a recognised trade practice and the loss was partly beyond the assessee's control. Relief was granted to a reasonable extent, with remission allowed for 50% of the shortage and duty payable only on the balance quantity. The penalty was held unjustified and set aside. en-us Sat, 04 Apr 1987 00:00:00 +0530 Thu, 26 May 2011 11:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72952 Molasses shortage during open storage in kachha pits was treated as partly attributable to natural and unavoidable causes, including seepage, driage, fermentation, rainwater mixing and delayed lifting by distilleries. The Tribunal held that remission of duty under the proviso to Rule 49 could not be denied merely because the molasses was stored in approved open tanks, as such storage was a recognised trade practice and the loss was partly beyond the assessee's control. Relief was granted to a reasonable extent, with remission allowed for 50% of the shortage and duty payable only on the balance quantity. The penalty was held unjustified and set aside. Case-Laws Central Excise Sat, 04 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72952