https://www.taxtmi.com/caselaws?id=246654 Remission of duty on shortage of molasses stored in steel tanks was held admissible where the loss remained within the recognised 2% tolerance limit and was attributable to natural causes such as evaporation, foaming, handling variation and temperature changes. The rejection of remission was found unsustainable because the record did not show clandestine clearance or any unauthorised removal without duty. The accepted tolerance reflected the susceptibility of molasses to natural weight variation, and the assessee was therefore entitled to condonation of loss and consequential relief. en-us Tue, 06 Nov 2012 00:00:00 +0530 Sat, 01 Mar 2014 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246654 Remission of duty on shortage of molasses stored in steel tanks was held admissible where the loss remained within the recognised 2% tolerance limit and was attributable to natural causes such as evaporation, foaming, handling variation and temperature changes. The rejection of remission was found unsustainable because the record did not show clandestine clearance or any unauthorised removal without duty. The accepted tolerance reflected the susceptibility of molasses to natural weight variation, and the assessee was therefore entitled to condonation of loss and consequential relief. Case-Laws Central Excise Tue, 06 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246654