[6]. As regards the loss due to theft of inventory, the FIR was to be lodged in all the cases and the responsibility should have been fixed despite lodging of FIR and extent of responsibility fixed by the competent authority as per investigation report. Qua the missing parts and shortage of oil of the transformers, the XEN shall investigate the shortage within 6 months and amount waived as per existing DOP and the balance amount recovered from the concerned JE/AFM. If the amount is not recovered from the responsible officers/officials by the XEN within 6 months of intimation, loss of interest shall be recovered from the XEN/Accountant/HC in equal proportions. [7]. Admittedly, the aforesaid guidelines have not been followed. No FIR was lodged nor was the petitioner ever proceeded against in terms of departmental proceedings. Even after retirement of the petitioner on 30.06.2014, a show cause notice dated 22.12.2014 was issued to the petitioner proposing to initiate departmental proceeding under Regulation-8 read with Regulation-4 of HSEB Employees (P&A) Regulation 1990 duly adopted by the Nigam.