Remission of Duty Allowed for Accidental Loss of Molasses; No Malicious Intent Found According to Rule 21.

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Full Text of the Document

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....Denial of remission of duty - Loss of molasses due to Puncture of the drain nipple - as long as the accident is not deliberate and there is no mala fide on the part of the assessee to make the accident occur resulting in loss of the goods - remission of duty in terms of the provisions of Rule 21 allowed - AT....