1991 (5) TMI 77

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....admittedly removed 581 carboys weighing 14.525 MTs of MEK Oxime from the bonded storeroom and filed 76 mild steel drums weighing 14.400 M.T.S. (net) of MEK Oxime. In the process of handling, a loss of 125 Kg. or 0.860% occurred. 2. In the impugned order-in-appeal, the Collector Central Excise (Appeals) Bombay, rejected the party's plea for condonation holding that loss on account of repacking c....

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....ry alone can be decided by Government. 5. The position here is that the goods, viz., MEK Oxime (liquid) were lost during repacking activity in the applicant's factory. A factory is defined in Section 2(e) and is covered by an L-4 licence. It is different from a warehouse under Rule 140. In the instant case the goods were lost in the course of re-packing (which is an activity connected to manufa....