https://www.taxtmi.com/caselaws?id=172925 Excise duty under Rule 49(1) of the Central Excise Rules, 1944 was chargeable on removal of goods from the factory, and not on molasses that were destroyed in storage by internal combustion and became burnt, non-marketable mass. The evidence supported accidental destruction during storage, so the proviso for loss or destruction not shown to arise from natural causes or unavoidable accident did not justify the demand. The duty demand on the destroyed balance quantity was unsustainable, while duty already paid on the quantity actually cleared from the factory remained undisturbed. en-us Wed, 12 Aug 1998 00:00:00 +0530 Tue, 20 Oct 2015 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172925 Excise duty under Rule 49(1) of the Central Excise Rules, 1944 was chargeable on removal of goods from the factory, and not on molasses that were destroyed in storage by internal combustion and became burnt, non-marketable mass. The evidence supported accidental destruction during storage, so the proviso for loss or destruction not shown to arise from natural causes or unavoidable accident did not justify the demand. The duty demand on the destroyed balance quantity was unsustainable, while duty already paid on the quantity actually cleared from the factory remained undisturbed. Case-Laws Central Excise Wed, 12 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172925