https://www.taxtmi.com/caselaws?id=84259 A transit duty demand under Chapter X and Rule 196 was treated as valid despite being cited under Section 11A, because the substance of the demand was traceable to a lawful recovery power and was not defeated by the wrong statutory reference. In transit loss cases, the assessee must prove that the shortage arose from natural causes or an unavoidable accident; a hilly route alone was insufficient, and the shortage was not satisfactorily explained. The duty demand was therefore sustained on merits, subject to deduction for any portion already covered by an earlier order to avoid double recovery. en-us Thu, 16 Mar 1995 00:00:00 +0530 Wed, 20 Jul 2011 17:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84259 A transit duty demand under Chapter X and Rule 196 was treated as valid despite being cited under Section 11A, because the substance of the demand was traceable to a lawful recovery power and was not defeated by the wrong statutory reference. In transit loss cases, the assessee must prove that the shortage arose from natural causes or an unavoidable accident; a hilly route alone was insufficient, and the shortage was not satisfactorily explained. The duty demand was therefore sustained on merits, subject to deduction for any portion already covered by an earlier order to avoid double recovery. Case-Laws Central Excise Thu, 16 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84259