Remission of duty on molasses lost due to 'oozing out' can't be denied merely because insurance clai

Excise & Customs : Oozing out of molasses and consequent auto-combustion is a natural process; hence, assessee is eligible for remission of excise duty on molasses lost due to oozing out/auto-combustion said remission cannot be disallowed partly merely because insurance claim was also disallowed to that extent