https://www.taxtmi.com/caselaws?id=86541 Remission of duty was treated as allowable where molasses was destroyed by auto-combustion, because the assessee had taken reasonable preventive steps once the temperature rise was noticed. The record showed circulation of the molasses, use of ice slabs and anti-foaming chemicals, and prompt intimation to the Department, which negated any finding of improper storage, negligence or carelessness. On that footing, the loss was regarded as accidental rather than attributable to the assessee, and the duty demand and penalty were set aside. en-us Wed, 08 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 14:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86541 Remission of duty was treated as allowable where molasses was destroyed by auto-combustion, because the assessee had taken reasonable preventive steps once the temperature rise was noticed. The record showed circulation of the molasses, use of ice slabs and anti-foaming chemicals, and prompt intimation to the Department, which negated any finding of improper storage, negligence or carelessness. On that footing, the loss was regarded as accidental rather than attributable to the assessee, and the duty demand and penalty were set aside. Case-Laws Central Excise Wed, 08 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86541