https://www.taxtmi.com/caselaws?id=116735 Remission of duty on molasses lost in storage may be reconsidered where the loss is minimal and within the 2% limit recognised by the Board circular. A remission request filed before a revenue authority lacking final jurisdiction should not be defeated on technical grounds; it should be forwarded to the competent authority for proper consideration. The adverse order was unsustainable because the assessee was not directed to the correct forum and the process adopted did not reflect due observance of natural justice. The matter was therefore remitted for fresh decision by the original adjudicating authority after appropriate consideration by the competent higher authority. en-us Tue, 18 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 12:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116735 Remission of duty on molasses lost in storage may be reconsidered where the loss is minimal and within the 2% limit recognised by the Board circular. A remission request filed before a revenue authority lacking final jurisdiction should not be defeated on technical grounds; it should be forwarded to the competent authority for proper consideration. The adverse order was unsustainable because the assessee was not directed to the correct forum and the process adopted did not reflect due observance of natural justice. The matter was therefore remitted for fresh decision by the original adjudicating authority after appropriate consideration by the competent higher authority. Case-Laws Central Excise Tue, 18 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116735