( 1 ) THIS writ petition has been filed against impugned order dated 22-5-1991 (Annexure 5 to the writ petition ). We have heard Sri Sudhir Chandra and Sri Dilip Gupta, learned counsel for the petitioner. None appears for the respondents, although the case was taken up in the revised list. However, we have perused the writ petition and counter affidavit. The petitioner is a U. P. Government undertaking and is engaged in the manufacture of Cement. The petitioner has plants at Churk and Dalla where clinker is manufactured which is the raw material used for manufacturing cement. From the factory at Churk and Dalla the petitioner transports this Clinker by Rail and Road to its Chunar factory which is 100 kilometre away for manufacturing Cement. In transit some of the Clinker is lost and the dispute in this case is regarding the quantum of loss of Clinker in transit. It may be mentioned that Clinker which is used for manufacture of cement is exempt from Central Excise duty by notification dated 1-3-1986. The petitioner claimed that its loss was from. 43% to 5. 4% in transit. However, by the impugned order the claim of the petitioner has been partially allowed only to the