1996 (11) TMI 87 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad allowed the writ petition by U.P. Cement Corporation Ltd., quashing the demand of Rs. 3,72,519.90 raised under Section 11A of the Central Excises and Salt Act for alleged excessive losses of clinker during transport. The court held that the losses were natural and the demand was time-barred. The impugned orders were quashed, and each party was ordered to bear their own costs. (Citation: 1996 (11) TMI 87)