2007 (10) TMI 191

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....lants are engaged in the manufacture of molasses. They filed applications for remission of duty of molasses for the season 2001-2002  and 2003-04, which have been lost during storage.  The Commissioner(Appeals) rejected the remission application on the ground that the appellants have not taken due care and precautions to prevent mishandling of molasses.  He relied upon the decision ....