K. L. SHARMA, J. ( 1 ) HEARD Mr. Dilip Gupta, learned Counsel for the petitioner and Mr. Shishir Kumar, learned standing Counsel for the respondents. ( 2 ) IN view of the fact that nine writ petitions have already been heard and decided by this Court involving the same question of law and fact, they both have agreed that this writ petition may also be heard and decided at the admission stage. ( 3 ) THE petitioner being a U. P. State Cement Corporation (Public Limited Company), carries on the business of manufacture of Cement at three factory sites Dalla, Churk and Chunar. The important component of the cement is cement clinker which is produced at the factories of Dalla and Churk. The petitioner transports cement clinker from Dalla and Churk to Chunar. In the process of transfer, losses of cement clinker occurred on account of handling and truck loading or wagon loading at intermediate stations also, during a distance of about 110 kms. The petitioner claims exemption from excise duty on the losses of cement clinkers. The Assessing authority did not grant any exemption for the losses of cement clinkers but the appellate authority granted exemption to 0. 5 per cent of the losses. The Central Government as the revising Authority raised the exemption limit to 2 per cent of the losses. The assessee felt aggrieved and filed a bunch of 12 writ petitions in this Court. Out of these, nine writ petitions nos. 1785/93,1786/93, 1787/93,1788/93,1789/93,1790/93,1791/93,915/95 and 916/95 were heard and allowed by a common judgment dated 18-12-1995 by Honble M. C. Agarwal, J [1996 (86) E. L. T. 6 (All)]. This Court has held that the loss of cement clinkers in the transport from dalla and Churk to Chunar factories was a natural loss and full exemption was justified and consequently he quashed the impugned orders and granted full exemption of the losses of cement clinkers. ( 4 ) THE present writ petition is also one of those writ petitions raising a similar question of law and fact which has already been considered and answered in favour of the petitioner in the nine writ petitions mentioned above. I have perused this judgment and I am in full agreement with the reasons given therein. ( 4 ) THE present writ petition is also one of those writ petitions raising a similar question of law and fact which has already been considered and answered in favour of the petitioner in the nine writ petitions mentioned above. I have perused this judgment and I am in full agreement with the reasons given therein. I also hold that the losses of cement clinkers in the process of transport by the petitioner company from its Dalla and Churk factories to Chunar factory were natural losses and entitled to full exemption from excise duty. ( 5 ) I, therefore, need not go into details and need not repeat the same reasons which have been recorded by Honble Mr. C. Agarwal, J. with whom I fully agree. ( 6 ) CONSEQUENTLY this writ petition is also hereby allowed. Notices issued under Section 11 of the act are discharged and the Assistant Collectors order dated 30-3-92, and the order dated 6-11-92 passed by the Collector (Appeals) Customs and Central Excise, Allahabad and the order dated 13-8-1993 passed by Joint Secretary to the Government of India, Ministry of Finance, department of Revenue, New Delhi are quashed. The respondents are hereby directed to grant full exemption for the losses of cement clinker from Central Excise duty. .