https://www.taxtmi.com/caselaws?id=98967 Where duty is proposed on alleged clandestine removal arising from stock shortages, the adjudicating authority must first consider applicable Board circular guidelines on loss percentage and the material placed by the assessee before quantifying liability. Failure to do so renders the determination incomplete. The impugned order was set aside and the matter remanded for de novo adjudication after hearing both parties. The question of limitation was left open. en-us Tue, 09 May 2000 00:00:00 +0530 Tue, 24 Jan 2012 17:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98967 Where duty is proposed on alleged clandestine removal arising from stock shortages, the adjudicating authority must first consider applicable Board circular guidelines on loss percentage and the material placed by the assessee before quantifying liability. Failure to do so renders the determination incomplete. The impugned order was set aside and the matter remanded for de novo adjudication after hearing both parties. The question of limitation was left open. Case-Laws Central Excise Tue, 09 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98967