https://www.taxtmi.com/caselaws?id=54585 Brown sugar that had deteriorated through moisture absorption and was certified unfit for human consumption was held not to justify confirmation of excise duty where the goods remained in the factory and in stock records, so there was no removal. Rule 49 required duty on removal, while its proviso permitted remission for goods lost, damaged, or destroyed by natural causes or unavoidable accident. On those facts, the deterioration and inability to market or reprocess the goods supported remission, and the duty demand was unsustainable. en-us Mon, 07 Nov 2005 00:00:00 +0530 Thu, 21 Oct 2010 10:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54585 Brown sugar that had deteriorated through moisture absorption and was certified unfit for human consumption was held not to justify confirmation of excise duty where the goods remained in the factory and in stock records, so there was no removal. Rule 49 required duty on removal, while its proviso permitted remission for goods lost, damaged, or destroyed by natural causes or unavoidable accident. On those facts, the deterioration and inability to market or reprocess the goods supported remission, and the duty demand was unsustainable. Case-Laws Central Excise Mon, 07 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54585