K.L.Sharma, J. - (1.) Heard Mr. Dilip Gupta, learned Counsel for the petitioner and Mr. Shishir Kumar, learned Standing Counsel for the respondents.
(2.) In view of the fact that nine writ petitions have already been heard and decided by this Court involving the same question of law and fact, they both have agreed that this writ petition may also be heard and decided at the admission stage.
(3.) The petitioner being a U.P. State Cement Corporation (Public Limited Company), carries on the business of manufacture of Cement at three factory sites Dalla, Churk and Chunar. The important component of the cement is cement clinker which is produced at the factories of Dalla and Churk. The petitioner transports cement clinker from Dalla and Churk to Chunar. In the process of transfer, losses of cement clinker occurred on account of handling and truck loading or wagon loading at intermediate stations also, during a distance of about 110 kms. The petitioner claims exemption from 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 was a natural loss and full exemption was justified and consequently he quashed the impugned orders and granted full exemption of the losses of cement clinkers.;