https://www.taxtmi.com/caselaws?id=167150 Destruction of warehoused molasses had to comply strictly with the prescribed excise procedure, including destruction in the presence of the proper excise officer or prior satisfaction for remission. Because the goods were destroyed only in the presence of State Excise officials and without shown intimation to or supervision by Central Excise authorities, the mandatory requirements were treated as unmet and the duty demand was restored. Although the duty liability survived, the surrounding facts were considered insufficient to justify penalty, and the penalty was set aside. en-us Fri, 31 Aug 1984 00:00:00 +0530 Tue, 09 Dec 2014 14:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167150 Destruction of warehoused molasses had to comply strictly with the prescribed excise procedure, including destruction in the presence of the proper excise officer or prior satisfaction for remission. Because the goods were destroyed only in the presence of State Excise officials and without shown intimation to or supervision by Central Excise authorities, the mandatory requirements were treated as unmet and the duty demand was restored. Although the duty liability survived, the surrounding facts were considered insufficient to justify penalty, and the penalty was set aside. Case-Laws Central Excise Fri, 31 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167150