https://www.taxtmi.com/caselaws?id=82305 Shortages of mineral oil transferred in bond from one warehouse to another were governed by the bond and rewarehousing provisions, not by Rule 160 of the Central Excise Rules, 1944. Rule 153(3) required payment of full duty on any deficiency before discharge of the bond, while Rules 156A(4) and 156B were only procedural and did not control the levy. Limitation under Rule 10 did not bar the demand because the 90-day rewarehousing period was not the operative date for accrual of duty in these circumstances. A mistaken reference to Rule 160 did not invalidate a demand otherwise sustainable under Rule 153(3). en-us Sat, 21 May 1983 00:00:00 +0530 Mon, 04 Jul 2011 12:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82305 Shortages of mineral oil transferred in bond from one warehouse to another were governed by the bond and rewarehousing provisions, not by Rule 160 of the Central Excise Rules, 1944. Rule 153(3) required payment of full duty on any deficiency before discharge of the bond, while Rules 156A(4) and 156B were only procedural and did not control the levy. Limitation under Rule 10 did not bar the demand because the 90-day rewarehousing period was not the operative date for accrual of duty in these circumstances. A mistaken reference to Rule 160 did not invalidate a demand otherwise sustainable under Rule 153(3). Case-Laws Central Excise Sat, 21 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82305