https://www.taxtmi.com/caselaws?id=101095 Molasses destroyed by spontaneous combustion was treated as a remission case, as the fire was immediately reported, departmental chemists examined samples, and the residue was certified unfit for human consumption. The Tribunal held that spontaneous combustion is a known and serious risk in molasses storage, and that the Central Excise Rules, 1944 did not prescribe any specific preventive procedure whose non-compliance would by itself justify duty demand. On those facts, the request for remission should have been considered in light of the loss and the departmental certification, so the duty demand was set aside. en-us Tue, 22 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 16:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101095 Molasses destroyed by spontaneous combustion was treated as a remission case, as the fire was immediately reported, departmental chemists examined samples, and the residue was certified unfit for human consumption. The Tribunal held that spontaneous combustion is a known and serious risk in molasses storage, and that the Central Excise Rules, 1944 did not prescribe any specific preventive procedure whose non-compliance would by itself justify duty demand. On those facts, the request for remission should have been considered in light of the loss and the departmental certification, so the duty demand was set aside. Case-Laws Central Excise Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101095