https://www.taxtmi.com/caselaws?id=30277 Rule 223A of the Central Excise Rules, 1944 operates as a distinct stock-verification and deficiency-demand mechanism for goods found short in a factory, warehouse or approved storeroom. It is directed at non-accountal of goods and permits demand, with penalty, where the deficiency is not satisfactorily explained. Section 11A of the Central Excise Act, 1944 applies instead to non-levy, short-levy, non-payment, short-payment and erroneous refund, and carries its own limitation and relevant-date framework. The limitation under Section 11A therefore cannot be imported into Rule 223A proceedings. en-us Mon, 26 May 2008 00:00:00 +0530 Thu, 21 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30277 Rule 223A of the Central Excise Rules, 1944 operates as a distinct stock-verification and deficiency-demand mechanism for goods found short in a factory, warehouse or approved storeroom. It is directed at non-accountal of goods and permits demand, with penalty, where the deficiency is not satisfactorily explained. Section 11A of the Central Excise Act, 1944 applies instead to non-levy, short-levy, non-payment, short-payment and erroneous refund, and carries its own limitation and relevant-date framework. The limitation under Section 11A therefore cannot be imported into Rule 223A proceedings. Case-Laws Central Excise Mon, 26 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30277