https://www.taxtmi.com/caselaws?id=49062 Duty on molasses that deteriorated in storage and became unfit for consumption was not payable where the loss arose from natural causes. The goods had spoiled in kutcha pits due to weather exposure, analysis confirmed they were unfit, and State authorities had ordered destruction. As there was no allegation of removal or negligence by the party, the proviso to Rule 49(1) applied and supported remission. The duty demand on the damaged molasses was therefore not sustainable, and full remission of duty was available under Rule 49. en-us Thu, 07 Feb 1991 00:00:00 +0530 Mon, 09 Aug 2010 14:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49062 Duty on molasses that deteriorated in storage and became unfit for consumption was not payable where the loss arose from natural causes. The goods had spoiled in kutcha pits due to weather exposure, analysis confirmed they were unfit, and State authorities had ordered destruction. As there was no allegation of removal or negligence by the party, the proviso to Rule 49(1) applied and supported remission. The duty demand on the damaged molasses was therefore not sustainable, and full remission of duty was available under Rule 49. Case-Laws Central Excise Thu, 07 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49062