https://www.taxtmi.com/caselaws?id=82395 Duty could not be fastened on molasses found unfit for human consumption and destroyed under State Excise supervision, because actual destruction and irretrievability satisfied the substantive condition for remission. The absence of prior Central Excise permission was treated as a procedural lapse only and did not create duty liability where the goods were not marketable and their destruction was undisputed. The B.2 bond could not override the statutory remission available under the rules, and the duty demand was therefore unsustainable. en-us Thu, 05 Nov 1992 00:00:00 +0530 Mon, 04 Jul 2011 17:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82395 Duty could not be fastened on molasses found unfit for human consumption and destroyed under State Excise supervision, because actual destruction and irretrievability satisfied the substantive condition for remission. The absence of prior Central Excise permission was treated as a procedural lapse only and did not create duty liability where the goods were not marketable and their destruction was undisputed. The B.2 bond could not override the statutory remission available under the rules, and the duty demand was therefore unsustainable. Case-Laws Central Excise Thu, 05 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82395