https://www.taxtmi.com/caselaws?id=51114 Duty was not sustainable on sugar destroyed in a fire where the remaining stock was shown to be damaged and unfit for human consumption or marketing. The proviso to Rule 49(1) of the Central Excise Rules, 1944 empowered the proper officer to forgo duty on goods claimed by the manufacturer as unfit for marketing, subject to the stated conditions. On the facts recorded, the evidence did not establish culpable negligence sufficient to deny remission. As the duty demand itself could not stand, the penalty also could not survive. en-us Wed, 20 Feb 2002 00:00:00 +0530 Wed, 22 Sep 2010 17:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51114 Duty was not sustainable on sugar destroyed in a fire where the remaining stock was shown to be damaged and unfit for human consumption or marketing. The proviso to Rule 49(1) of the Central Excise Rules, 1944 empowered the proper officer to forgo duty on goods claimed by the manufacturer as unfit for marketing, subject to the stated conditions. On the facts recorded, the evidence did not establish culpable negligence sufficient to deny remission. As the duty demand itself could not stand, the penalty also could not survive. Case-Laws Central Excise Wed, 20 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51114