https://www.taxtmi.com/caselaws?id=43173 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. en-us Wed, 17 Jul 1991 00:00:00 +0530 Wed, 16 Jun 2010 15:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43173 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. Case-Laws Central Excise Wed, 17 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43173