2000 (8) TMI 546

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....d cigarettes. Samples were drawn and sent for testing to Central Tobacco Research Institute, Rajahmundry as chemical examiner, Calcutta was not equipped to determine the Ammonia contamination and whether the items in question were rendered fit or unfit for human consumption. The Rajahmundry Institute on 1-9-1955 advised the sample to be unfit for human consumption. (b) A quantity of 4,476 kgs. of Cut Tobacco were found to be infested with weevils and fungus and on 13-2-95 a request to destroy this consignment received under Chapter X procedure was made to the Asstt. Collector with a request to remit duty under Rule 196B(ii). The samples of Cut Tobacoo drawn on 29-6-95 were reported by the Rajahmundry Institute to be unfit for human ....

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....hearing and not considering the request and a demand has been raised by the Superintendent before the claim could be considered by the Commissioner. There is thus no cause for this demand. (b) A decision of the Collector under Rule 49 for destruction sought under second proviso of Rule 49 has to be quasi-judicial decision and has to be passed after affording an opportunity and they relied upon Tirupati Cigarettes (P) Ltd. case 1989 (40) E.L.T. 415 and 1990 (50) E.L.T. 484 and Order No. A-517/Cal/93, dated 23-8-1993. (c) The applications were made way back in 1993, 1995 and pursued in a bona fide manner and the decision referred is grossly unjust. (d) Demand of duty will arise only when goods are removed from the fact....