1991 (5) TMI 77

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..... 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 natural loss as it is not something which was beyond the control of the .....

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..... xime (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 storage). Further it was in a factory and not in a warehouse. On .....

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