Remission of excise duty on tobacco denied where Rule 149 did not apply and assessed duty remained recoverable.

Tobacco assessed under Rule 9A(1) read with Rule 19 of the Central Excise Rules, 1944 remained liable to duty where the petitioners had not paid the assessed duty and produced no material showing any application for remission. Remission under Rule 149 was unavailable because the tobacco was not stored in a licensed warehouse and the case did not fall within the rule's limited coverage of licensed curers' premises or warehouse situations. The assessed excise duty was therefore recoverable and remission was denied.

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Issues: Whether the petitioners were entitled to remission of excise duty on tobacco and whether the assessed duty was recoverable.

Analysis: The tobacco was assessed under Rule 9A(1) read with Rule 19 of the Central Excise Rules, 1944, and the petitioners did not pay the duty so assessed. No material showed that any application for remission had been filed. Rule 149, which was the only provision indicated for remission of duty on tobacco, was inapplicable because the tobacco was not stored in a licensed warehouse, nor was there any licensed curer's premises or warehouse situation bringing the case within that rule.

Conclusion: The petitioners were not entitled to remission, and the assessed duty remained recoverable.

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