1991 (5) TMI 77

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..... 81 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 cannot be termed as nat .....

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..... 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 manufacturing and certainly not to .....

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