https://www.taxtmi.com/caselaws?id=85673 Remission granted for molasses on the basis that they were unfit for consumption did not prevent a later duty demand when the goods were subsequently removed and sold as fertilizer. The earlier remission order did not operate as res judicata because the later removal created a fresh cause of action. On the facts, the molasses had not lost all utility and were only sub-standard, not wholly unfit for consumption within Rule 49. Goods retaining some use remained liable to duty, and the demand was therefore sustainable. en-us Fri, 28 Jun 1996 00:00:00 +0530 Sat, 06 Aug 2011 14:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85673 Remission granted for molasses on the basis that they were unfit for consumption did not prevent a later duty demand when the goods were subsequently removed and sold as fertilizer. The earlier remission order did not operate as res judicata because the later removal created a fresh cause of action. On the facts, the molasses had not lost all utility and were only sub-standard, not wholly unfit for consumption within Rule 49. Goods retaining some use remained liable to duty, and the demand was therefore sustainable. Case-Laws Central Excise Fri, 28 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85673