https://www.taxtmi.com/caselaws?id=272314 Remission of duty under Rule 21 of the Cenvat Credit Rules, 2004 was available where molasses stored in a tank were lost after the drain nipple ruptured. The governing test was whether the loss was accidental and without mala fide intention, rather than whether some additional precaution could theoretically have been taken. On the facts, the rupture was caused by high static pressure and the resulting leakage was not shown to be deliberate or intended by the assessee. The assessee was therefore entitled to remission of duty. en-us Tue, 28 Jul 2015 00:00:00 +0530 Sat, 07 May 2016 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272314 Remission of duty under Rule 21 of the Cenvat Credit Rules, 2004 was available where molasses stored in a tank were lost after the drain nipple ruptured. The governing test was whether the loss was accidental and without mala fide intention, rather than whether some additional precaution could theoretically have been taken. On the facts, the rupture was caused by high static pressure and the resulting leakage was not shown to be deliberate or intended by the assessee. The assessee was therefore entitled to remission of duty. Case-Laws Central Excise Tue, 28 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272314