https://www.taxtmi.com/caselaws?id=41703 Rule 223-A of the Central Excise Rules, 1944 was read as requiring the proper officer to make a reasonable allowance for waste by evaporation or other natural causes, so the Collector's discretion was not arbitrary merely because no general CBEC instructions had been issued. The standard of reasonableness controlled the power, and the rule was held not violative of Article 14. On the tobacco shortage dispute, the warehouse owner bore the burden of explaining the deficiency, and the Collector was entitled to consider storage duration, varying loss percentages and the absence of evidence supporting a higher allowance. No arbitrariness or unreasonableness was shown to justify interference. en-us Wed, 10 Jul 1985 00:00:00 +0530 Sat, 05 Jun 2010 14:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41703 Rule 223-A of the Central Excise Rules, 1944 was read as requiring the proper officer to make a reasonable allowance for waste by evaporation or other natural causes, so the Collector's discretion was not arbitrary merely because no general CBEC instructions had been issued. The standard of reasonableness controlled the power, and the rule was held not violative of Article 14. On the tobacco shortage dispute, the warehouse owner bore the burden of explaining the deficiency, and the Collector was entitled to consider storage duration, varying loss percentages and the absence of evidence supporting a higher allowance. No arbitrariness or unreasonableness was shown to justify interference. Case-Laws Central Excise Wed, 10 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41703