https://www.taxtmi.com/caselaws?id=190579 Remission of duty was available for molasses lost in store by auto-combustion because the loss was treated as an unavoidable accident, the assessee had promptly informed the authorities, and no negligence was shown. The evidence also established that the burnt molasses had been removed as cinder and that test reports confirmed the goods were unfit for consumption. On those facts, the conditions for remission under Rule 21 of the Central Excise Rules, 2002 were satisfied, and the duty demand could not be sustained. The key principle is that remission is admissible where excisable goods are lost accidentally, the assessee is not at fault, and the goods are proven to have become unusable. en-us Fri, 08 Apr 2016 00:00:00 +0530 Sun, 19 Feb 2017 23:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190579 Remission of duty was available for molasses lost in store by auto-combustion because the loss was treated as an unavoidable accident, the assessee had promptly informed the authorities, and no negligence was shown. The evidence also established that the burnt molasses had been removed as cinder and that test reports confirmed the goods were unfit for consumption. On those facts, the conditions for remission under Rule 21 of the Central Excise Rules, 2002 were satisfied, and the duty demand could not be sustained. The key principle is that remission is admissible where excisable goods are lost accidentally, the assessee is not at fault, and the goods are proven to have become unusable. Case-Laws Central Excise Fri, 08 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190579