https://www.taxtmi.com/caselaws?id=30281 Remission of duty on destroyed molasses could not be refused on the extraneous ground that the assessee failed to take proper precautions to safeguard the goods. The goods were found unusable, and their destruction had taken place in the presence of Central Excise officers. On those facts, the Tribunal treated the alleged lack of precaution as insufficient to defeat remission where the goods were unfit for use or marketing. The rejection of remission was therefore unsustainable, and relief was granted to the assessee. en-us Tue, 26 Feb 2008 00:00:00 +0530 Thu, 21 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30281 Remission of duty on destroyed molasses could not be refused on the extraneous ground that the assessee failed to take proper precautions to safeguard the goods. The goods were found unusable, and their destruction had taken place in the presence of Central Excise officers. On those facts, the Tribunal treated the alleged lack of precaution as insufficient to defeat remission where the goods were unfit for use or marketing. The rejection of remission was therefore unsustainable, and relief was granted to the assessee. Case-Laws Central Excise Tue, 26 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30281