https://www.taxtmi.com/caselaws?id=45685 Confiscation and penalty for transporting tobacco without a valid permit or sale note were sustained because the transport-rule contravention was established. The delayed sale note did not explain the seizure: the goods differed in variety and quantity from those described in that note, and the factual findings were supported by the record. The revisional authority accepted those concurrent findings while reducing the fine and penalty. Its lack of detailed reasons did not justify interference because no breach of natural justice was established. The challenge to the revisional order failed, and the confiscation and reduced liabilities remained effective. en-us Mon, 15 Jun 1970 00:00:00 +0530 Tue, 13 Jul 2010 12:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45685 Confiscation and penalty for transporting tobacco without a valid permit or sale note were sustained because the transport-rule contravention was established. The delayed sale note did not explain the seizure: the goods differed in variety and quantity from those described in that note, and the factual findings were supported by the record. The revisional authority accepted those concurrent findings while reducing the fine and penalty. Its lack of detailed reasons did not justify interference because no breach of natural justice was established. The challenge to the revisional order failed, and the confiscation and reduced liabilities remained effective. Case-Laws Central Excise Mon, 15 Jun 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45685