https://www.taxtmi.com/caselaws?id=81482 Excise duty on molasses kept in approved storage was held to arise only on actual removal from the place of manufacture or storage, not merely on production or continued presence in storage. Where the goods deteriorated due to rain, flood, long storage, or were destroyed under State Excise supervision, and there was no reliable evidence of clandestine or unauthorised removal, duty and penalty were not sustainable. The Tribunal treated removal as a positive act that cannot be equated with disappearance, deterioration, or destruction by natural causes, and granted relief by setting aside the demands and penalties. en-us Mon, 10 Jun 1991 00:00:00 +0530 Sat, 25 Jun 2011 15:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81482 Excise duty on molasses kept in approved storage was held to arise only on actual removal from the place of manufacture or storage, not merely on production or continued presence in storage. Where the goods deteriorated due to rain, flood, long storage, or were destroyed under State Excise supervision, and there was no reliable evidence of clandestine or unauthorised removal, duty and penalty were not sustainable. The Tribunal treated removal as a positive act that cannot be equated with disappearance, deterioration, or destruction by natural causes, and granted relief by setting aside the demands and penalties. Case-Laws Central Excise Mon, 10 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81482