https://www.taxtmi.com/caselaws?id=86155 Damage to excisable tin containers occurring during packing, storage or handling was treated as remissible under Rule 196 of the Central Excise Rules, 1944, where the loss was satisfactorily established before the proper officer. The analysis distinguished this from Rule 195, which applies to refuse, and noted that damaged containers fall within the Rule 196B scheme. On that basis, the duty demand on the damaged tins was found unsustainable and remission was allowed. en-us Mon, 07 Oct 1996 00:00:00 +0530 Wed, 10 Aug 2011 15:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86155 Damage to excisable tin containers occurring during packing, storage or handling was treated as remissible under Rule 196 of the Central Excise Rules, 1944, where the loss was satisfactorily established before the proper officer. The analysis distinguished this from Rule 195, which applies to refuse, and noted that damaged containers fall within the Rule 196B scheme. On that basis, the duty demand on the damaged tins was found unsustainable and remission was allowed. Case-Laws Central Excise Mon, 07 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86155