1991 (3) TMI 167

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....ck taking of M/s. Bharat Laundry Bombay the annual stock taking was conducted on 2-10-1979, 2-10-1980 and 2-10-1981. A Show cause notice dated 30-11-1982 was issued for the shortages in excess of 5% processing shortages. In impugned order-in-appeal, the Collector (Appeals) upheld the order-in-original which confirmed the demand while holding that demands made under Rule 223A are not subject to lim....

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....ard, the Government finds it difficult to agree with the views of the Collector (Appeals) that demands on stock taking losses were exclusively covered by Rule 223A and that there is no limitation in the said rule. In the case of M/s. Hindustan Petroleum Corporation Ltd. v. Collector of Central Excise, Bombay-I [1986 (26) E.L.T. 578] which was a case of goods lost during storage in a warehouse, it ....