1981 (11) TMI 180

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....and have examined the case. 2. The facts of the case are that a quantity of 5576.10 Kgs. of biri tobacco falling under Item 4(1) of the Central Excise Tariff was warehoused in the applicant's warehouse on 12-7-1978. The date of first warehousing of the tobacco consignment was 13-2-1976. As the tobacco consignment remained in the applicant's warehouse expires on 15-2-1979 the lower authority ....