https://www.taxtmi.com/caselaws?id=384482 Rule 223A of the Central Excise Rules, 1944 requires stock verification in the presence of the proper officer; where the annual stock check was conducted only by the assessee without departmental participation, the rule could not be invoked to sustain duty demand or penalty. The text also notes that shortages worked out from estimated sectional measurements, rather than actual weighment, are unreliable for comparison with clearances, especially where the difference falls within the Board circular's permissible limits and there is no allegation of clandestine removal. On that reasoning, the demand was found unsustainable. en-us Tue, 13 Aug 2019 00:00:00 +0530 Fri, 16 Aug 2019 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384482 Rule 223A of the Central Excise Rules, 1944 requires stock verification in the presence of the proper officer; where the annual stock check was conducted only by the assessee without departmental participation, the rule could not be invoked to sustain duty demand or penalty. The text also notes that shortages worked out from estimated sectional measurements, rather than actual weighment, are unreliable for comparison with clearances, especially where the difference falls within the Board circular's permissible limits and there is no allegation of clandestine removal. On that reasoning, the demand was found unsustainable. Case-Laws Central Excise Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384482