https://www.taxtmi.com/caselaws?id=82323 Loss of molasses from overfilled, roofless tanks by overflow and leakage was held outside the remission proviso to Rule 49 because the loss was foreseeable and not caused by natural causes or unavoidable accident beyond human control, so duty remained payable. Deterioration in the quality of manufactured molasses did not affect dutiability, because excise attaches to manufacture and existence of the commodity, not to later decline in quality. On that basis, the Collector (Appeals) order was set aside and the duty demand was upheld. en-us Thu, 16 Jan 1986 00:00:00 +0530 Mon, 04 Jul 2011 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82323 Loss of molasses from overfilled, roofless tanks by overflow and leakage was held outside the remission proviso to Rule 49 because the loss was foreseeable and not caused by natural causes or unavoidable accident beyond human control, so duty remained payable. Deterioration in the quality of manufactured molasses did not affect dutiability, because excise attaches to manufacture and existence of the commodity, not to later decline in quality. On that basis, the Collector (Appeals) order was set aside and the duty demand was upheld. Case-Laws Central Excise Thu, 16 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82323