https://www.taxtmi.com/caselaws?id=120119 Central excise duty could not be demanded on molasses lost after the accidental bursting of a storage tank drain pipe because the goods were not removed from the place of storage. Rule 49 and Rule 9 contemplate duty liability on removal of excisable goods from the place of production or storage, and that essential condition was absent on the facts. The demand on the quantity lost was therefore not legally sustainable, and the issue was decided in favour of the assessee. en-us Thu, 21 Sep 2006 00:00:00 +0530 Tue, 17 Jul 2012 10:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120119 Central excise duty could not be demanded on molasses lost after the accidental bursting of a storage tank drain pipe because the goods were not removed from the place of storage. Rule 49 and Rule 9 contemplate duty liability on removal of excisable goods from the place of production or storage, and that essential condition was absent on the facts. The demand on the quantity lost was therefore not legally sustainable, and the issue was decided in favour of the assessee. Case-Laws Central Excise Thu, 21 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120119