https://www.taxtmi.com/caselaws?id=40686 Where excisable goods are found short in warehouse stock, the warehouse keeper must satisfy the proper officer that the entire deficiency is due to normal natural causes and allowable driage. The absence of a fixed percentage for permissible shortage does not by itself make Rule 223A arbitrary or ultra vires, because the rule operates as a method of proof and leaves factual assessment to the officer on the explanation offered. On the stated facts, only part of the shortage was accepted as normal driage and the balance remained liable to duty; the challenge to the levy and the rule failed. en-us Mon, 25 Jun 1979 00:00:00 +0530 Thu, 13 May 2010 13:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40686 Where excisable goods are found short in warehouse stock, the warehouse keeper must satisfy the proper officer that the entire deficiency is due to normal natural causes and allowable driage. The absence of a fixed percentage for permissible shortage does not by itself make Rule 223A arbitrary or ultra vires, because the rule operates as a method of proof and leaves factual assessment to the officer on the explanation offered. On the stated facts, only part of the shortage was accepted as normal driage and the balance remained liable to duty; the challenge to the levy and the rule failed. Case-Laws Central Excise Mon, 25 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40686