Remission of duty - Rule 21 - loss of molasses - No assessee ...

Rule 21: Remission of Duty Granted for Accidental Loss of Molasses, No Intent to Evade Excise Duty Required.

March 5, 2016

Case Laws     Central Excise     AT

Remission of duty - Rule 21 - loss of molasses - No assessee would cause loss of its own final product for the reason of not paying the excise duty. As such, 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, the assessee would be entitled to the remission of duty - AT

View Source