https://www.taxtmi.com/caselaws?id=697 Remission of duty was treated as available for molasses that deteriorated by natural causes and became unfit for marketing while still within the factory premises. Rule 49 of the Central Excise Rules, 1944 was applied to goods lost or destroyed by natural causes, or rendered unfit for human consumption or marketing before removal. Storage in approved masonry tanks within the factory layout, with departmental permission, supported the claim, and the absence of a bond did not by itself defeat remission where the goods had not been removed. The rejection of the remission claim was therefore set aside in favour of the assessee. en-us Wed, 15 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=697 Remission of duty was treated as available for molasses that deteriorated by natural causes and became unfit for marketing while still within the factory premises. Rule 49 of the Central Excise Rules, 1944 was applied to goods lost or destroyed by natural causes, or rendered unfit for human consumption or marketing before removal. Storage in approved masonry tanks within the factory layout, with departmental permission, supported the claim, and the absence of a bond did not by itself defeat remission where the goods had not been removed. The rejection of the remission claim was therefore set aside in favour of the assessee. Case-Laws Central Excise Wed, 15 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=697