https://www.taxtmi.com/caselaws?id=92826 Rule 196B of the Central Excise Rules, 1944 made the applicant liable only for losses or deficiencies during transport of returned goods from its premises to the original manufacturer. As there was no finding of shortage or transport loss in the returned cut tobacco, the later receipt of goods from the original manufacturer could not be treated as part of the same accounting event. Processing losses at the original manufacturer's premises also could not be imputed to the applicant. The duty demand on the cut tobacco was therefore unsustainable, and the appeal was allowed. en-us Fri, 19 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 13:14:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92826 Rule 196B of the Central Excise Rules, 1944 made the applicant liable only for losses or deficiencies during transport of returned goods from its premises to the original manufacturer. As there was no finding of shortage or transport loss in the returned cut tobacco, the later receipt of goods from the original manufacturer could not be treated as part of the same accounting event. Processing losses at the original manufacturer's premises also could not be imputed to the applicant. The duty demand on the cut tobacco was therefore unsustainable, and the appeal was allowed. Case-Laws Central Excise Fri, 19 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92826