https://www.taxtmi.com/caselaws?id=331779 Remission of duty was treated as admissible where excisable molasses deteriorated during prolonged storage and became unfit for consumption due to natural causes, including spontaneous combustion, rather than negligence. The text applies the settled principle that when goods are lost or destroyed by natural causes, duty is not payable and negligence does not arise as a bar to relief. On those facts, the refusal to grant remission under Rule 49(1) of the Central Excise Rules, 1944 was unsustainable, and the consequential duty demand, penalty and interest were set aside. en-us Tue, 19 Jul 2016 00:00:00 +0530 Fri, 06 Jan 2017 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331779 Remission of duty was treated as admissible where excisable molasses deteriorated during prolonged storage and became unfit for consumption due to natural causes, including spontaneous combustion, rather than negligence. The text applies the settled principle that when goods are lost or destroyed by natural causes, duty is not payable and negligence does not arise as a bar to relief. On those facts, the refusal to grant remission under Rule 49(1) of the Central Excise Rules, 1944 was unsustainable, and the consequential duty demand, penalty and interest were set aside. Case-Laws Central Excise Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331779