https://www.taxtmi.com/caselaws?id=167386 Illicit removal of unmanufactured tobacco from a bonded warehouse was treated as a contravention of rule 151(c) and (d), not as a natural shortage. On that basis, the departmental view applied rule 9A(5) of the Central Excise Rules, 1944 to the clandestine removal, rather than rule 9A(4)(iii) governing loss. The amendment to rule 9A on 11-4-1981 was also regarded as not affecting the application of rule 9A(5) to earlier clandestine removals. The duty demand on the shortage was ultimately set aside and held not payable. en-us Fri, 18 Jan 1985 00:00:00 +0530 Thu, 18 Dec 2014 11:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167386 Illicit removal of unmanufactured tobacco from a bonded warehouse was treated as a contravention of rule 151(c) and (d), not as a natural shortage. On that basis, the departmental view applied rule 9A(5) of the Central Excise Rules, 1944 to the clandestine removal, rather than rule 9A(4)(iii) governing loss. The amendment to rule 9A on 11-4-1981 was also regarded as not affecting the application of rule 9A(5) to earlier clandestine removals. The duty demand on the shortage was ultimately set aside and held not payable. Case-Laws Central Excise Fri, 18 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167386