https://www.taxtmi.com/caselaws?id=49134 Storage loss of molasses caused by overflow in the tank was condoned where clearance could not be effected despite repeated efforts and permission for open-market sale had been sought. The material showed that non-lifting by allottees led to the shortage, and the Controller of Molasses, as the sole distributing authority, did not act on the requests made. On those facts, the loss was treated as having occurred beyond the assessee's control, with consequential relief granted. en-us Fri, 22 May 1992 00:00:00 +0530 Mon, 09 Aug 2010 17:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49134 Storage loss of molasses caused by overflow in the tank was condoned where clearance could not be effected despite repeated efforts and permission for open-market sale had been sought. The material showed that non-lifting by allottees led to the shortage, and the Controller of Molasses, as the sole distributing authority, did not act on the requests made. On those facts, the loss was treated as having occurred beyond the assessee's control, with consequential relief granted. Case-Laws Central Excise Fri, 22 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49134