https://www.taxtmi.com/caselaws?id=425623 Stock shortages in iron and steel items were held to fall within the condonable limits prescribed by the applicable CBEC circular, and no allegation of clandestine removal was made. On those facts, duty demand based on the shortages could not be sustained, and the Tribunal's relief to the assessee was upheld. The Court also noted that similar matters had been decided consistently in favour of the assessee and that the long delay in adjudication was an additional circumstance showing the proceedings had become stale. en-us Fri, 22 Jul 2022 00:00:00 +0530 Thu, 28 Jul 2022 09:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425623 Stock shortages in iron and steel items were held to fall within the condonable limits prescribed by the applicable CBEC circular, and no allegation of clandestine removal was made. On those facts, duty demand based on the shortages could not be sustained, and the Tribunal's relief to the assessee was upheld. The Court also noted that similar matters had been decided consistently in favour of the assessee and that the long delay in adjudication was an additional circumstance showing the proceedings had become stale. Case-Laws Central Excise Fri, 22 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425623