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of <h1>Tobacco dealer must pay excise duty despite criminal acquittal; allowed to appeal assessment order.</h1> <h3>PA AMEERAJAN SAHIB Versus DEPUTY COLLECTOR OF CENTRAL EXCISE</h3> PA AMEERAJAN SAHIB Versus DEPUTY COLLECTOR OF CENTRAL EXCISE - 1992 (58) E.L.T. 528 (Mad.) The High Court of Judicature at Madras ruled that the petitioner, a tobacco dealer, must pay central excise duty for unauthorised removal of tobacco, despite being acquitted in a criminal case. The court allowed the petitioner to file an appeal against the assessment order dated 12-9-1979 by paying Rs. 20,000. The writ petition was dismissed with this condition.
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