https://www.taxtmi.com/caselaws?id=50340 Remission of central excise duty was found admissible on molasses that deteriorated while stored in open katcha pits and was damaged by rain water. The damage was undisputed, and no material showed any deliberate act or ulterior motive by the assessee. On those facts, the goods were treated as destroyed by natural causes beyond human control, so refusal of remission and recovery of duty were not justified under the second proviso to Rule 49(1) of the Central Excise Rules, 1944. en-us Tue, 25 Jul 2000 00:00:00 +0530 Sat, 21 Aug 2010 11:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50340 Remission of central excise duty was found admissible on molasses that deteriorated while stored in open katcha pits and was damaged by rain water. The damage was undisputed, and no material showed any deliberate act or ulterior motive by the assessee. On those facts, the goods were treated as destroyed by natural causes beyond human control, so refusal of remission and recovery of duty were not justified under the second proviso to Rule 49(1) of the Central Excise Rules, 1944. Case-Laws Central Excise Tue, 25 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50340