https://www.taxtmi.com/caselaws?id=270403 The Tribunal upheld the remission of Central Excise duty on molasses lost due to auto combustion, ruling in favor of the respondent. The appeal by the revenue challenging the exclusion of 10% quantity for remission was dismissed. The Tribunal found the loss to be a natural phenomenon, qualifying for remission under Rule 21 of the Central Excise Rules. The argument of negligence was rejected due to lack of evidence, and the respondent's cross-objection was also disposed of, affirming the remission of duty on the lost molasses. en-us Fri, 18 Sep 2015 00:00:00 +0530 Thu, 04 Feb 2016 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270403 The Tribunal upheld the remission of Central Excise duty on molasses lost due to auto combustion, ruling in favor of the respondent. The appeal by the revenue challenging the exclusion of 10% quantity for remission was dismissed. The Tribunal found the loss to be a natural phenomenon, qualifying for remission under Rule 21 of the Central Excise Rules. The argument of negligence was rejected due to lack of evidence, and the respondent's cross-objection was also disposed of, affirming the remission of duty on the lost molasses. Case-Laws Central Excise Fri, 18 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270403