https://www.taxtmi.com/caselaws?id=94234 Processing shrinkage in man-made fabrics must be reconsidered where the assessee produces accounts, technical support, and comparable precedent orders, and the original authority has not adequately examined that material. The dispute concerned stock shortage treated as natural shrinkage, with the lower orders allowing only a limited percentage without dealing with the documentary record or the request for verification during processing. The matter was therefore remitted for fresh adjudication under Rule 223A, with hearing to be given to the assessee and the evidence reassessed before any final determination. en-us Thu, 15 Jul 1999 00:00:00 +0530 Mon, 21 Nov 2011 10:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94234 Processing shrinkage in man-made fabrics must be reconsidered where the assessee produces accounts, technical support, and comparable precedent orders, and the original authority has not adequately examined that material. The dispute concerned stock shortage treated as natural shrinkage, with the lower orders allowing only a limited percentage without dealing with the documentary record or the request for verification during processing. The matter was therefore remitted for fresh adjudication under Rule 223A, with hearing to be given to the assessee and the evidence reassessed before any final determination. Case-Laws Central Excise Thu, 15 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94234