https://www.taxtmi.com/caselaws?id=80642 Excisable molasses that had solidified in storage and were claimed to be unfit for marketing or consumption had to be examined under the full excise rule, not only the proviso dealing with loss or destruction by natural causes or unavoidable accident. The rule also contained a separate proviso enabling the proper officer to decline duty where goods are unfit for consumption or marketing, subject to conditions for disposal. Because the demand was confirmed without considering that alternative basis and the request for destruction with safeguards, the demand order was set aside and the matter remanded for fresh consideration in accordance with law. en-us Thu, 10 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80642 Excisable molasses that had solidified in storage and were claimed to be unfit for marketing or consumption had to be examined under the full excise rule, not only the proviso dealing with loss or destruction by natural causes or unavoidable accident. The rule also contained a separate proviso enabling the proper officer to decline duty where goods are unfit for consumption or marketing, subject to conditions for disposal. Because the demand was confirmed without considering that alternative basis and the request for destruction with safeguards, the demand order was set aside and the matter remanded for fresh consideration in accordance with law. Case-Laws Central Excise Thu, 10 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80642