https://www.taxtmi.com/caselaws?id=80911 Duty remission is available where molasses become unfit for consumption or marketing, are destroyed with permission under departmental supervision, and safeguards prevent their return to the market. Storage in katcha pits does not by itself defeat non-levy when the Department was aware of that storage and did not object to destruction. A nil assessment on RT-12 returns may be disturbed only within the normal six-month limitation period under Section 11A where no extended period is invoked. A demand issued after that period is time-barred, making the duty demand unsustainable on both merits and limitation. en-us Wed, 10 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80911 Duty remission is available where molasses become unfit for consumption or marketing, are destroyed with permission under departmental supervision, and safeguards prevent their return to the market. Storage in katcha pits does not by itself defeat non-levy when the Department was aware of that storage and did not object to destruction. A nil assessment on RT-12 returns may be disturbed only within the normal six-month limitation period under Section 11A where no extended period is invoked. A demand issued after that period is time-barred, making the duty demand unsustainable on both merits and limitation. Case-Laws Customs Wed, 10 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80911