https://www.taxtmi.com/caselaws?id=40967 Special stock taking under Rule 223A of the Central Excise Rules was held valid because authorised officers reported shortages and abnormal features, and the Collector recorded the requisite satisfaction and directed the further stock taking. The challenge based on absence of a proper order therefore failed. Non-supply of the Inspectors' statements in the departmental enquiry did not vitiate the proceedings because no material prejudice was shown: the weighment sheets were signed by the petitioner, no contemporaneous protest was made, and the Inspectors were produced for cross-examination, which was availed of. The writ petition was rejected as no breach of natural justice affecting the enquiry was established. en-us Thu, 13 Dec 1979 00:00:00 +0530 Tue, 18 May 2010 15:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40967 Special stock taking under Rule 223A of the Central Excise Rules was held valid because authorised officers reported shortages and abnormal features, and the Collector recorded the requisite satisfaction and directed the further stock taking. The challenge based on absence of a proper order therefore failed. Non-supply of the Inspectors' statements in the departmental enquiry did not vitiate the proceedings because no material prejudice was shown: the weighment sheets were signed by the petitioner, no contemporaneous protest was made, and the Inspectors were produced for cross-examination, which was availed of. The writ petition was rejected as no breach of natural justice affecting the enquiry was established. Case-Laws Central Excise Thu, 13 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40967