https://www.taxtmi.com/caselaws?id=44821 Excise duty demanded on alleged excessive clinker losses during transport was found unsustainable because the losses were treated as natural and no fraud, collusion or wilful suppression of facts was shown. On that basis, the extended limitation under Section 11A of the Central Excises and Salt Act could not be invoked, so the demand raised beyond the prescribed period was barred by limitation. The impugned orders were quashed and relief was granted to the assessee. en-us Thu, 07 Nov 1996 00:00:00 +0530 Mon, 05 Jul 2010 09:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44821 Excise duty demanded on alleged excessive clinker losses during transport was found unsustainable because the losses were treated as natural and no fraud, collusion or wilful suppression of facts was shown. On that basis, the extended limitation under Section 11A of the Central Excises and Salt Act could not be invoked, so the demand raised beyond the prescribed period was barred by limitation. The impugned orders were quashed and relief was granted to the assessee. Case-Laws Central Excise Thu, 07 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44821