https://www.taxtmi.com/caselaws?id=165845 Rule 56A read with Rule 173K of the Central Excise Rules, 1944 was applied on the basis that, for the relevant period, assessees needed only to intimate receipt of duty-paid goods in writing within 24 hours so that departmental verification could be made if necessary. The later 48-hour waiting requirement introduced by Notification No. 10/78 was not applicable retrospectively, so use of the goods after timely intimation did not amount to contravention and confiscation or penalty could not be sustained. However, an unexplained shortage of 1,400 capsules remained dutiable because the rule did not allow credit for lost duty-paid goods, and duty on the shortage was recoverable. en-us Mon, 11 Jan 1982 00:00:00 +0530 Wed, 13 Aug 2014 12:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165845 Rule 56A read with Rule 173K of the Central Excise Rules, 1944 was applied on the basis that, for the relevant period, assessees needed only to intimate receipt of duty-paid goods in writing within 24 hours so that departmental verification could be made if necessary. The later 48-hour waiting requirement introduced by Notification No. 10/78 was not applicable retrospectively, so use of the goods after timely intimation did not amount to contravention and confiscation or penalty could not be sustained. However, an unexplained shortage of 1,400 capsules remained dutiable because the rule did not allow credit for lost duty-paid goods, and duty on the shortage was recoverable. Case-Laws Central Excise Mon, 11 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165845