1979 (9) TMI 190

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....ses of the seven appeals having common issues which were filed against the orders of the Collector of Central Excise, Kanpur as shown in the annexure to this order. The Board has carefully considered the submissions, written as well as oral, made by and on behalf of the appellants. 2. It is pleaded that there has been a violation of the principles of natural justice in this case inasmuch as ....

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....he tobacco by the appellants who had paid the price inclusive of the duty, was not verified by the Collector and that the demand for duty on such tobacco would result in double in double taxation. 3. Board observes that there is force in the contentions of the appellants. In the scheme of tobacco excise, while the recovery of the duty leviable can get postponed and the duty can be recovered ....

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.... show, or material to suggest, that such subsequent buyers knew, or it can be inferred from the attendant circumstances that they could have had reason to know that the said tobacco, received by them under T.P. 1 was in fact non-duty paid tobacco. There is no information available in the records as to the price at which the said tobacco changed hands at different stages. It is difficult to say, th....