https://www.taxtmi.com/caselaws?id=439209 Rule 21 of the Central Excise Rules permits remission of duty on molasses lost by natural causes or unavoidable accident, and remission cannot be refused merely because the loss occurred over a short period if the claim is otherwise within the permissible limit. Section 11A of the Central Excise Act authorises duty recovery only where non-payment or short-payment is pleaded and proved; in the absence of any allegation or finding of clandestine removal or removal without duty, the demand cannot stand. The remission refusal and consequential duty demand were quashed. en-us Fri, 23 Sep 2022 00:00:00 +0530 Tue, 20 Jun 2023 10:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439209 Rule 21 of the Central Excise Rules permits remission of duty on molasses lost by natural causes or unavoidable accident, and remission cannot be refused merely because the loss occurred over a short period if the claim is otherwise within the permissible limit. Section 11A of the Central Excise Act authorises duty recovery only where non-payment or short-payment is pleaded and proved; in the absence of any allegation or finding of clandestine removal or removal without duty, the demand cannot stand. The remission refusal and consequential duty demand were quashed. Case-Laws Central Excise Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439209