1996 (4) TMI 130

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....ner and Mr. Shishir Kumar learned Standing counsel for the respondents. 2.In view of the fact that nine Writ Petition Nos. 1785/93, 1786/93, 1787/93, 1788/93, 1789/93, 1790/93, 1791/93, 915/95 & 916/95 have already been heard and decided by this Court involving the same questions of law and fact, counsel on both sides have agreed that this writ petition may also be heard and decided at the admi....

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....nt of the losses, under Section 35(EE) of the Central Excises and Salt Act. The Central Government exercising its revisional jurisdiction confirmed the exception of 2 per cent. 4.The assessee felt aggrieved and filed a bunch of 12 writ petitions in this Court. Out of these nine Writ Petition Nos. 1785/93, 1786/93, 1787/93, 1788/93, 1789/93, 1790/93, 1791/93, 915/95 and 916/95 were heard and all....

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....unar factory were natural losses and entitled to full exemption from excise duty. 6.I, therefore, need not go into details and need not repeat the same reasons which have been recorded by Hon'ble M.C. Agarwal, J. with whom I fully agree. 7.Consequently this writ petition is also hereby allowed. Notices issued under Section 11 of the Act are discharged and the Assistant Collector's order date....