https://www.taxtmi.com/caselaws?id=77403 Rectification of an excise order requires a mistake apparent on the record and cannot be used to reopen merits already decided. Remission of duty on molasses was unavailable because the open storage tanks lacked the specific approval required for approved storage, while duty liability remained governed by the rules applicable to removal from approved premises. The loss was attributed to negligence and carelessness rather than natural causes or an unavoidable accident. As no apparent error was established, rectification and recall were rejected, and the refusal of duty remission remained undisturbed. en-us Tue, 13 Oct 2009 00:00:00 +0530 Mon, 13 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77403 Rectification of an excise order requires a mistake apparent on the record and cannot be used to reopen merits already decided. Remission of duty on molasses was unavailable because the open storage tanks lacked the specific approval required for approved storage, while duty liability remained governed by the rules applicable to removal from approved premises. The loss was attributed to negligence and carelessness rather than natural causes or an unavoidable accident. As no apparent error was established, rectification and recall were rejected, and the refusal of duty remission remained undisturbed. Case-Laws Central Excise Tue, 13 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77403