https://www.taxtmi.com/caselaws?id=51040 Duty under Rule 49 of the Central Excise Rules, 1944 arises on removal of excisable goods, and the proviso applies only where goods are lost or destroyed by natural causes or unavoidable accident during handling or storage in approved premises. Sugar that merely deteriorated in quality, while remaining stored in the factory and entered in RG-1, did not satisfy those conditions. Mere inability to market the deteriorated goods, or an allegation of negligence, did not create liability under the proviso, so the duty demand was unsustainable. en-us Thu, 04 Oct 2001 00:00:00 +0530 Wed, 22 Sep 2010 13:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51040 Duty under Rule 49 of the Central Excise Rules, 1944 arises on removal of excisable goods, and the proviso applies only where goods are lost or destroyed by natural causes or unavoidable accident during handling or storage in approved premises. Sugar that merely deteriorated in quality, while remaining stored in the factory and entered in RG-1, did not satisfy those conditions. Mere inability to market the deteriorated goods, or an allegation of negligence, did not create liability under the proviso, so the duty demand was unsustainable. Case-Laws Central Excise Thu, 04 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51040