https://www.taxtmi.com/caselaws?id=50785 Remission of central excise duty was allowed on molasses destroyed by auto-combustion in a covered tank, as the loss was treated as destruction by natural causes beyond the assessee's control. The Tribunal noted that the goods were undisputedly unfit for consumption or marketing, and held that allegations of excess storage or inadequate cooling measures did not, on the facts, justify denial of remission under Rule 49 of the Central Excise Rules, 1944. The duty demand and penalty were therefore unsustainable, and the Commissioner's order was set aside. en-us Wed, 25 Jul 2001 00:00:00 +0530 Wed, 08 Sep 2010 15:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50785 Remission of central excise duty was allowed on molasses destroyed by auto-combustion in a covered tank, as the loss was treated as destruction by natural causes beyond the assessee's control. The Tribunal noted that the goods were undisputedly unfit for consumption or marketing, and held that allegations of excess storage or inadequate cooling measures did not, on the facts, justify denial of remission under Rule 49 of the Central Excise Rules, 1944. The duty demand and penalty were therefore unsustainable, and the Commissioner's order was set aside. Case-Laws Central Excise Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50785