https://www.taxtmi.com/caselaws?id=110562 Duty is not payable on molasses accidentally leaked from an approved storage tank within the factory, because the loss occurred by unavoidable accident in approved premises and no removal or consumption attracting excise levy was shown. Rule 49(1) of the Central Excise Rules, 1944, as applicable, exempts goods lost or destroyed by natural causes or unavoidable accident during handling or storage unless the proper officer concludes otherwise. On the stated facts, the leakage was admitted to be accidental and the goods remained within the factory, so remission was available and the duty demand was unsustainable. en-us Mon, 24 Nov 2003 00:00:00 +0530 Tue, 17 Apr 2012 14:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110562 Duty is not payable on molasses accidentally leaked from an approved storage tank within the factory, because the loss occurred by unavoidable accident in approved premises and no removal or consumption attracting excise levy was shown. Rule 49(1) of the Central Excise Rules, 1944, as applicable, exempts goods lost or destroyed by natural causes or unavoidable accident during handling or storage unless the proper officer concludes otherwise. On the stated facts, the leakage was admitted to be accidental and the goods remained within the factory, so remission was available and the duty demand was unsustainable. Case-Laws Central Excise Mon, 24 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110562