https://www.taxtmi.com/caselaws?id=49066 Shortages noticed during annual stock-taking of excisable goods attracted duty from the date of stock taking, and that date governed limitation under Section 11A of the Central Excises and Salt Act, 1944. The Rule 223A procedure could not override the parent Act, so the statutory six-month time bar applied to the demand. On that basis, the show cause notice was time-barred and the demand could not be sustained. en-us Tue, 05 Mar 1991 00:00:00 +0530 Mon, 09 Aug 2010 14:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49066 Shortages noticed during annual stock-taking of excisable goods attracted duty from the date of stock taking, and that date governed limitation under Section 11A of the Central Excises and Salt Act, 1944. The Rule 223A procedure could not override the parent Act, so the statutory six-month time bar applied to the demand. On that basis, the show cause notice was time-barred and the demand could not be sustained. Case-Laws Central Excise Tue, 05 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49066