TMI Blog2016 (12) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... d. [1996 (4) TMI 139 - HIGH COURT OF JUDICATURE AT ALLAHABAD] uphold that there is a chance of shortage due to transit loss in the case of cement clinker. Therefore, I do agree with the contention put forward by the appellant that the shortage was due to transit loss/natural causes - demand not sustainable - appeal allowed - decided in favor of appellant-assessee. - Appeal No.E/722/2008 - FINAL ORDER No.A/30976/2016 - Dated:- 6-10-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Ms. M. Mariam, Advocate for the Appellant. Sh. S. Chandra Bose, Advocate for the Respondent. [Order per: Sulekha Beevi, C.S.] The appellants are engaged in manufacture of cement and cement clinkers and are registered with the Central Excise D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the goods are exported on first come first serve basis and that therefore though loaded from the factory it make take time for the goods to reach port and for loading into the vessel. The goods being cement clinker that it is only natural that a certain percentage is losts during transportation. It is submitted by her that when the loss has exceeded 1% for the period 2004-05 the appellant had paid the duty on the loss exceeding 1%. For the period covered, the entire loss is only 0.51% and being less than 1% the same requires to be condoned. She drew support from judgments laid in the case of UP State Corporation Ltd., Vs Union of India [2002 (145) ELT 513 (All)] , UP State Cement Corporation Ltd., Union of India [1996 (86) ELT 6 (All ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h was cleared from their factory and declared to have exported as per ARE-1 documents. On verification of the ARE1 returns there was a shortage of quantity noticed by the department. The confirmation of demand is on the ground that appellant has not exported entire quantity of cement clinker which was cleared from their factory premises for export under LUT. It is submitted by the appellants that this shortage has occurred due to natural causes during the transportation of the clinker from their factory to the respective ports. The records placed before me show that the appellants have declared the shortage and intimated to the department with regard to the shortage. The shortage is also pointed out to be less than 1% i.e. only 0.51%. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om excise duty on the losses of cement clinkers. The Assessing Authority did not grant any exemption for the losses of cement clinkers but the appellate Authority granted exemption to 0.5 per cent of the losses. The Central Government as the Revising Authority raised the exemption limit to 2 per cent of the losses. The assessee felt aggrieved and filed a bunch of 12 writ petitions in this Court. Out of these, nine writ petitions nos. 1785/93, 1786/93, 1787/93, 1788/93, 1789/93, 1790/93, 1791/93, 915/95 and 916/95 were heard and allowed by a common judgment dated 18-12-1995 by Hon ble M.C. Agarwal, J [1996 (86) E.L.T. 6 (All)]. This Court has held that the loss of cement clinkers in the transport from Dalla and Churk to Chunar factories wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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