1999 (11) TMI 315

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....Sejpal, CA, for the Appellant. Shri Deepak Kumar, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - Rule 49 of the Central Excise Rules, 1944, requires duty to be paid on the shortages in stock of articles which shortage is not explained to the satisfaction of the proper officer in the manner of loss or destruction by natural causes or by unavoidable accident during hand....

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....equipment, that before the Fire Brigade came, they did not attempt to extinguish the fire. He held that before the factory was closed at 17.30 hrs the electrical swithces were not closed which led to the fire. As submitted by Shri Sreedharan, ld. Counsel these observations by the ld. Commissioner do not arise from the evidence before him . It is his submissions that the Allahabad High Court in the....