TMI Blog1991 (3) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 limitation. 2. In Revision before the Government the applicant mainta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 was held that "the provisions of the Central Excises Salt Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Rule 223A and limit of six months shall normally apply. 5. In the light of the above observations, the show-cause notice dated 30-11-1982 issued after 3 years/2 years/1 year of the respective dates of stock taking is naturally hit by the time limitation provided in Section 11A. 6. In view of the above, the orders of lower authorities are hereby set aside on that point above. The Revision app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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