https://www.taxtmi.com/caselaws?id=80734 Rule 49(1) permits duty to remain uncollected until clearance, and its second proviso allows remission where excisable goods are shown to be unfit for consumption or marketing, subject to conditions recorded in writing. Where hydrochloric acid was claimed to have been destroyed, the factual basis of destruction and unmarketability had to be verified before duty could be conclusively fixed. The corresponding duty position on chlorine used in manufacture also required fresh examination to the extent linked with the disputed quantity of acid. The principle is that remission claims on destroyed goods turn on factual verification and statutory satisfaction before liability is determined. en-us Thu, 21 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 18:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80734 Rule 49(1) permits duty to remain uncollected until clearance, and its second proviso allows remission where excisable goods are shown to be unfit for consumption or marketing, subject to conditions recorded in writing. Where hydrochloric acid was claimed to have been destroyed, the factual basis of destruction and unmarketability had to be verified before duty could be conclusively fixed. The corresponding duty position on chlorine used in manufacture also required fresh examination to the extent linked with the disputed quantity of acid. The principle is that remission claims on destroyed goods turn on factual verification and statutory satisfaction before liability is determined. Case-Laws Central Excise Thu, 21 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80734