https://www.taxtmi.com/caselaws?id=50582 Remission of excise duty was warranted on molasses that had deteriorated and become unfit for marketing. The analysis notes that the loss had occurred, the goods had developed a foul smell, and the deterioration was mainly due to non-lifting by the distilleries. On that footing, the second proviso to Rule 49(1) of the Central Excise Rules, 1944 enabled the proper officer to waive duty on goods claimed as unfit for consumption or marketing, subject to conditions imposed by the Commissioner. Once the goods were found unfit for marketing, the basis for demanding duty on the disputed quantity did not survive, and the demand was unsustainable. en-us Wed, 11 Jul 2001 00:00:00 +0530 Mon, 23 Aug 2010 15:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50582 Remission of excise duty was warranted on molasses that had deteriorated and become unfit for marketing. The analysis notes that the loss had occurred, the goods had developed a foul smell, and the deterioration was mainly due to non-lifting by the distilleries. On that footing, the second proviso to Rule 49(1) of the Central Excise Rules, 1944 enabled the proper officer to waive duty on goods claimed as unfit for consumption or marketing, subject to conditions imposed by the Commissioner. Once the goods were found unfit for marketing, the basis for demanding duty on the disputed quantity did not survive, and the demand was unsustainable. Case-Laws Central Excise Wed, 11 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50582