https://www.taxtmi.com/caselaws?id=83313 Unexplained stock shortage detected on stock-taking triggered duty liability under Rule 223A of the Central Excise Rules, because the manufacturer failed to satisfactorily account for the deficiency. Rule 223A was treated as a separate regime from short-levy proceedings under Section 11A of the Central Excises and Salt Act, 1944, so the limitation under Section 11A did not govern the demand. As no acceptable explanation was shown for the shortage, the duty demand and penalty were sustained. en-us Mon, 16 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 16:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83313 Unexplained stock shortage detected on stock-taking triggered duty liability under Rule 223A of the Central Excise Rules, because the manufacturer failed to satisfactorily account for the deficiency. Rule 223A was treated as a separate regime from short-levy proceedings under Section 11A of the Central Excises and Salt Act, 1944, so the limitation under Section 11A did not govern the demand. As no acceptable explanation was shown for the shortage, the duty demand and penalty were sustained. Case-Laws Central Excise Mon, 16 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83313