https://www.taxtmi.com/caselaws?id=81377 Where excisable goods become unfit for marketing or consumption before clearance, the second proviso to Rule 49 prevents duty from being demanded, subject only to conditions the proper officer may impose to prevent use or consumption. A manufacturer's prior bond undertaking not to claim remission cannot override this statutory relief. On those facts, molasses that had deteriorated before clearance and had been sought to be destroyed could not be subjected to duty, and the bond could not be enforced to deny the statutory benefit. en-us Fri, 31 May 1991 00:00:00 +0530 Fri, 24 Jun 2011 12:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81377 Where excisable goods become unfit for marketing or consumption before clearance, the second proviso to Rule 49 prevents duty from being demanded, subject only to conditions the proper officer may impose to prevent use or consumption. A manufacturer's prior bond undertaking not to claim remission cannot override this statutory relief. On those facts, molasses that had deteriorated before clearance and had been sought to be destroyed could not be subjected to duty, and the bond could not be enforced to deny the statutory benefit. Case-Laws Central Excise Fri, 31 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81377