https://www.taxtmi.com/caselaws?id=85479 Remission of duty on molasses lost by auto-combustion was examined under Rule 49, which allowed relief where excisable goods were lost or destroyed by natural causes or unavoidable accident during storage in approved premises. The approval record showed the tanks had been permitted for storage, and later withdrawal of permission for kuccha pits took effect only after the incident, so the storage objection failed. The negligence objection also failed because the notice lacked specific omissions and the assessee had promptly informed the police and fire brigade and acted to reduce damage. The analysis treated auto-combustion of molasses as a natural phenomenon in suitable conditions, supporting remission. en-us Fri, 31 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 12:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85479 Remission of duty on molasses lost by auto-combustion was examined under Rule 49, which allowed relief where excisable goods were lost or destroyed by natural causes or unavoidable accident during storage in approved premises. The approval record showed the tanks had been permitted for storage, and later withdrawal of permission for kuccha pits took effect only after the incident, so the storage objection failed. The negligence objection also failed because the notice lacked specific omissions and the assessee had promptly informed the police and fire brigade and acted to reduce damage. The analysis treated auto-combustion of molasses as a natural phenomenon in suitable conditions, supporting remission. Case-Laws Central Excise Fri, 31 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85479