https://www.taxtmi.com/caselaws?id=49073 Remission of duty for loss of excisable goods is available only where the claimant proves that the loss arose from natural causes or an unavoidable accident. Unauthorised storage of molasses in kutcha pits in a flood-prone area, without departmental permission, did not satisfy that requirement because the risk of loss was foreseeable and due diligence was lacking. Mere non-removal of goods from the factory or warehouse was also insufficient to justify remission unless the loss itself was shown to fall within the recognised grounds. On those facts, the original demand was restored and remission was unavailable. en-us Mon, 25 Mar 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49073 Remission of duty for loss of excisable goods is available only where the claimant proves that the loss arose from natural causes or an unavoidable accident. Unauthorised storage of molasses in kutcha pits in a flood-prone area, without departmental permission, did not satisfy that requirement because the risk of loss was foreseeable and due diligence was lacking. Mere non-removal of goods from the factory or warehouse was also insufficient to justify remission unless the loss itself was shown to fall within the recognised grounds. On those facts, the original demand was restored and remission was unavailable. Case-Laws Central Excise Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49073