https://www.taxtmi.com/caselaws?id=83371 Where excisable goods are proved unfit for marketing or consumption and are actually destroyed, duty is not payable merely because some procedural requirement for remission was not fully observed; the duty demand on the destroyed molasses was therefore set aside. However, destroying the goods without prior permission of the excise authorities constituted a breach of the prescribed procedure, so penal action remained sustainable. The appeal succeeded only to the extent of deleting the duty demand, while the penalty was upheld as nominal. en-us Thu, 07 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 10:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83371 Where excisable goods are proved unfit for marketing or consumption and are actually destroyed, duty is not payable merely because some procedural requirement for remission was not fully observed; the duty demand on the destroyed molasses was therefore set aside. However, destroying the goods without prior permission of the excise authorities constituted a breach of the prescribed procedure, so penal action remained sustainable. The appeal succeeded only to the extent of deleting the duty demand, while the penalty was upheld as nominal. Case-Laws Central Excise Thu, 07 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83371