https://www.taxtmi.com/caselaws?id=45799 Rules 9 and 50 of the Central Excise Rules regulate removal of manufactured tea from licensed premises and permit removal of loose tea only under the prescribed procedure, but they do not create an implied duty to bring every purchase of loose tea into the licensed premises. A fiscal levy cannot rest on mere suspicion or a supposed risk of evasion where the rules do not expressly impose the restriction. In the absence of evidence that the disputed tea had actually been converted into package tea, the department's assumption could not support excise duty or penalty, and the assessment was therefore unsustainable. en-us Mon, 19 Oct 1964 00:00:00 +0530 Tue, 13 Jul 2010 18:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45799 Rules 9 and 50 of the Central Excise Rules regulate removal of manufactured tea from licensed premises and permit removal of loose tea only under the prescribed procedure, but they do not create an implied duty to bring every purchase of loose tea into the licensed premises. A fiscal levy cannot rest on mere suspicion or a supposed risk of evasion where the rules do not expressly impose the restriction. In the absence of evidence that the disputed tea had actually been converted into package tea, the department's assumption could not support excise duty or penalty, and the assessment was therefore unsustainable. Case-Laws Central Excise Mon, 19 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45799