https://www.taxtmi.com/caselaws?id=80537 Excise duty could not be sustained on molasses that deteriorated in katcha pits merely because a special B-2 bond contained an undertaking not to claim remission; the statutory remission remedy under the excise rules remained available, and any contractual enforcement of the bond lay in civil court. Duty also did not survive where the molasses had become unfit for consumption or marketing and was permitted to be destroyed in accordance with the prescribed procedure, because the rule itself extinguished liability once destruction was lawfully authorised and completed. The duty demands and Collector's orders were therefore set aside. en-us Mon, 16 Apr 1990 00:00:00 +0530 Fri, 17 Jun 2011 15:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80537 Excise duty could not be sustained on molasses that deteriorated in katcha pits merely because a special B-2 bond contained an undertaking not to claim remission; the statutory remission remedy under the excise rules remained available, and any contractual enforcement of the bond lay in civil court. Duty also did not survive where the molasses had become unfit for consumption or marketing and was permitted to be destroyed in accordance with the prescribed procedure, because the rule itself extinguished liability once destruction was lawfully authorised and completed. The duty demands and Collector's orders were therefore set aside. Case-Laws Central Excise Mon, 16 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80537