https://www.taxtmi.com/caselaws?id=44298 Normal and unmanipulated transit loss of exempted excisable goods during bona fide transport was treated as natural and incidental loss within the permissible scope of Rule 196, so duty demand on the alleged shortage was unsustainable. A demand notice issued beyond the normal limitation period under Section 11A was held time-barred because no fraud, collusion, wilful misstatement, or suppression was shown to justify the extended period. The objection based on alternative remedy was rejected where the writ court found intervention appropriate on the surrounding facts. The impugned orders and demands were quashed. en-us Mon, 18 Dec 1995 00:00:00 +0530 Fri, 25 Jun 2010 13:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44298 Normal and unmanipulated transit loss of exempted excisable goods during bona fide transport was treated as natural and incidental loss within the permissible scope of Rule 196, so duty demand on the alleged shortage was unsustainable. A demand notice issued beyond the normal limitation period under Section 11A was held time-barred because no fraud, collusion, wilful misstatement, or suppression was shown to justify the extended period. The objection based on alternative remedy was rejected where the writ court found intervention appropriate on the surrounding facts. The impugned orders and demands were quashed. Case-Laws Central Excise Mon, 18 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44298