https://www.taxtmi.com/caselaws?id=88366 Rule 66 of the Central Excise Rules, 1944 did not apply to damaged and unserviceable excise stamps once they had been handed over to departmental officers and kept in rooms locked and sealed by the department. The liability under Rule 66 arose only where the manufacturer's own stamps remained in its custody and were found missing or unaccounted for. As the stamps were in departmental custody, and the alleged shortage was doubtful because of the long storage period and the circumstances of verification and re-verification, the conditions for recovery were not met. The demand for the alleged shortage could not be sustained. en-us Tue, 17 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 14:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88366 Rule 66 of the Central Excise Rules, 1944 did not apply to damaged and unserviceable excise stamps once they had been handed over to departmental officers and kept in rooms locked and sealed by the department. The liability under Rule 66 arose only where the manufacturer's own stamps remained in its custody and were found missing or unaccounted for. As the stamps were in departmental custody, and the alleged shortage was doubtful because of the long storage period and the circumstances of verification and re-verification, the conditions for recovery were not met. The demand for the alleged shortage could not be sustained. Case-Laws Central Excise Tue, 17 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88366