https://www.taxtmi.com/caselaws?id=83374 Excise duty was held not leviable on molasses that had deteriorated, become unfit for consumption and marketing, and were actually drained out after the assessee had first sought permission and remission; such loss by natural causes was treated as not amounting to a duty-triggering removal. The duty demand was set aside. Penalty was also unsustainable because the assessee had applied for permission before drainage, waited for the expiry of the State Excise permission period, and no wilful contravention of the excise rules was established. The impugned order was annulled and consequential relief followed. en-us Fri, 08 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 10:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83374 Excise duty was held not leviable on molasses that had deteriorated, become unfit for consumption and marketing, and were actually drained out after the assessee had first sought permission and remission; such loss by natural causes was treated as not amounting to a duty-triggering removal. The duty demand was set aside. Penalty was also unsustainable because the assessee had applied for permission before drainage, waited for the expiry of the State Excise permission period, and no wilful contravention of the excise rules was established. The impugned order was annulled and consequential relief followed. Case-Laws Central Excise Fri, 08 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83374