https://www.taxtmi.com/caselaws?id=347693 The appeal was allowed, setting aside the Order-in-Original rejecting the remission application for Central Excise duty. The appellant, citing damage to Molasses stored in Tank No.2 due to valve failure, successfully argued for remission under Rule 21 of the Central Excise Rules, 2002. The Member (Technical) found the goods unmarketable, granting remission in line with precedent to avoid rendering the rule ineffective. The judgment emphasized the importance of a liberal interpretation of Rule 21 in cases of unavoidable accidents or goods becoming unfit for consumption. en-us Fri, 28 Jul 2017 00:00:00 +0530 Mon, 01 Jan 2018 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347693 The appeal was allowed, setting aside the Order-in-Original rejecting the remission application for Central Excise duty. The appellant, citing damage to Molasses stored in Tank No.2 due to valve failure, successfully argued for remission under Rule 21 of the Central Excise Rules, 2002. The Member (Technical) found the goods unmarketable, granting remission in line with precedent to avoid rendering the rule ineffective. The judgment emphasized the importance of a liberal interpretation of Rule 21 in cases of unavoidable accidents or goods becoming unfit for consumption. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347693