https://www.taxtmi.com/caselaws?id=90451 Non-accountal and unsupported disposal of cut tobacco or wet scrap breached the mandatory Chapter X accounting and disposal requirements, including separate custody, verification and prior permission for removal; the Rule 196 contravention was therefore established and duty demand, confiscation and penalty were upheld. The Tribunal also held that demands under Rule 196 are not governed by Section 11A limitation, so the time-bar objection failed. The order was sustained in full and the appeal dismissed. en-us Fri, 26 Dec 1997 00:00:00 +0530 Fri, 07 Oct 2011 14:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90451 Non-accountal and unsupported disposal of cut tobacco or wet scrap breached the mandatory Chapter X accounting and disposal requirements, including separate custody, verification and prior permission for removal; the Rule 196 contravention was therefore established and duty demand, confiscation and penalty were upheld. The Tribunal also held that demands under Rule 196 are not governed by Section 11A limitation, so the time-bar objection failed. The order was sustained in full and the appeal dismissed. Case-Laws Central Excise Fri, 26 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90451