https://www.taxtmi.com/caselaws?id=99790 A duty demand based on a reported shortage was held time-barred because the show cause notice came after the ordinary six-month period and the extended limitation could not be invoked. The demand was also treated as premature because the stock-taking procedure under Rule 223A, requiring examination in the presence of the proper officer and a proper determination of deficiency, was not shown to have been followed, and the assessment under Section 11A(2) remained incomplete. The penalty under Rule 173Q was unsustainable because Rule 223A contemplated only a limited penalty. The demand and penalty were therefore set aside. en-us Fri, 04 Aug 2000 00:00:00 +0530 Mon, 30 Jan 2012 11:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99790 A duty demand based on a reported shortage was held time-barred because the show cause notice came after the ordinary six-month period and the extended limitation could not be invoked. The demand was also treated as premature because the stock-taking procedure under Rule 223A, requiring examination in the presence of the proper officer and a proper determination of deficiency, was not shown to have been followed, and the assessment under Section 11A(2) remained incomplete. The penalty under Rule 173Q was unsustainable because Rule 223A contemplated only a limited penalty. The demand and penalty were therefore set aside. Case-Laws Central Excise Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99790