https://www.taxtmi.com/caselaws?id=49070 Execution and acceptance of a B.2 bond for molasses stored in kuchha pits did not by itself extinguish relief under the provisos to Rule 49 and Rule 49A of the Central Excise Rules. The Government treated the bond arrangement, together with the surrounding facts, as capable of amounting to tacit departmental approval for the storage method for that limited purpose. It also accepted the factual position that loss by natural causes and quantities found unfit for consumption were entitled to relief, subject to verification of State approval of the loss. The review challenge therefore failed, and the appellate relief in favour of the assessee was maintained. en-us Mon, 25 Mar 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49070 Execution and acceptance of a B.2 bond for molasses stored in kuchha pits did not by itself extinguish relief under the provisos to Rule 49 and Rule 49A of the Central Excise Rules. The Government treated the bond arrangement, together with the surrounding facts, as capable of amounting to tacit departmental approval for the storage method for that limited purpose. It also accepted the factual position that loss by natural causes and quantities found unfit for consumption were entitled to relief, subject to verification of State approval of the loss. The review challenge therefore failed, and the appellate relief in favour of the assessee was maintained. Case-Laws Central Excise Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49070