https://www.taxtmi.com/caselaws?id=74924 A stock shortage in excisable yarn was condoned only up to 2.5% because the assessee produced no oral, documentary, or statistical material to prove that the remaining deficiency arose from evaporation or other natural causes. Rule 223-A of the Central Excise Rules, 1944 required the deficiency to be accounted for to the satisfaction of the proper officer, and bare assertions were insufficient to extend condonation beyond the accepted margin. Excise duty on the excess shortage was therefore sustained, as there was no legal basis to treat the entire deficiency as unavoidable loss. en-us Fri, 26 May 1989 00:00:00 +0530 Mon, 13 Jun 2011 13:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74924 A stock shortage in excisable yarn was condoned only up to 2.5% because the assessee produced no oral, documentary, or statistical material to prove that the remaining deficiency arose from evaporation or other natural causes. Rule 223-A of the Central Excise Rules, 1944 required the deficiency to be accounted for to the satisfaction of the proper officer, and bare assertions were insufficient to extend condonation beyond the accepted margin. Excise duty on the excess shortage was therefore sustained, as there was no legal basis to treat the entire deficiency as unavoidable loss. Case-Laws Central Excise Fri, 26 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74924