https://www.taxtmi.com/caselaws?id=166869 Duty on stock shortages of inputs held under Rule 56A could not be demanded without evidence of clandestine removal or unauthorised clearance. The record contained no proof that the goods were cleared without payment of duty, and a demand based only on assumptions and conjecture was rejected. Shortages explained by handling, leakage, and storage loss were treated as natural loss in the circumstances, so they could not be disallowed merely because the loss was disputed. On that basis, the duty demand on the alleged shortages was held not justified and the order in favour of the respondent was upheld. en-us Wed, 28 Dec 1983 00:00:00 +0530 Mon, 10 Nov 2014 17:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166869 Duty on stock shortages of inputs held under Rule 56A could not be demanded without evidence of clandestine removal or unauthorised clearance. The record contained no proof that the goods were cleared without payment of duty, and a demand based only on assumptions and conjecture was rejected. Shortages explained by handling, leakage, and storage loss were treated as natural loss in the circumstances, so they could not be disallowed merely because the loss was disputed. On that basis, the duty demand on the alleged shortages was held not justified and the order in favour of the respondent was upheld. Case-Laws Central Excise Wed, 28 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166869