https://www.taxtmi.com/caselaws?id=49774 Short-accounted HDPE tapes were sustained on the basis of stock records and verification, because the assessees' explanations of slippage and short-receipt were not supported by conclusive documentary evidence. The shortage finding was therefore upheld. The goods were also held classifiable under Chapter Heading 3920.32, so the duty demand had to be reworked on remand according to the correct tariff heading. The operative principle is that an unproved explanation for stock discrepancy does not displace the recorded shortage, but classification must be applied correctly when computing duty liability. en-us Mon, 24 Jan 2000 00:00:00 +0530 Tue, 17 Aug 2010 13:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49774 Short-accounted HDPE tapes were sustained on the basis of stock records and verification, because the assessees' explanations of slippage and short-receipt were not supported by conclusive documentary evidence. The shortage finding was therefore upheld. The goods were also held classifiable under Chapter Heading 3920.32, so the duty demand had to be reworked on remand according to the correct tariff heading. The operative principle is that an unproved explanation for stock discrepancy does not displace the recorded shortage, but classification must be applied correctly when computing duty liability. Case-Laws Central Excise Mon, 24 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49774