https://www.taxtmi.com/caselaws?id=80618 Duty demands raised more than six months after the relevant period were treated as barred by limitation under Section 11A, so the demand failed on the existing record. Shortage in calcined petroleum coke was also found not to attract Rule 223A because production was based on an estimated recovery ratio, making some variation inherent, and the shortage was explained by natural causes and material handling characteristics. The adverse inference from register and balance-sheet discrepancies carried no weight after the connected proceedings were dropped. On these facts, the duty demand and consequential order could not be sustained. en-us Mon, 09 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 10:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80618 Duty demands raised more than six months after the relevant period were treated as barred by limitation under Section 11A, so the demand failed on the existing record. Shortage in calcined petroleum coke was also found not to attract Rule 223A because production was based on an estimated recovery ratio, making some variation inherent, and the shortage was explained by natural causes and material handling characteristics. The adverse inference from register and balance-sheet discrepancies carried no weight after the connected proceedings were dropped. On these facts, the duty demand and consequential order could not be sustained. Case-Laws Central Excise Mon, 09 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80618