1985 (1) TMI 325

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....for the Appellant. Shri H.L. Verma, S.D.R., for the Respondent. ORDER The appellant, a tobacco warehouse licensee, was held by the lower authorities to have contravened sub-rules (c) and (d) of rule 151 of the Central Excise Rules, 1944 for having illicitly removed non-duty-paid tobacco from his bonded warehouse and on that ground a penalty of Rs. 2,000/- was imposed on him. Duty on the r....

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....ace in 1975. Duty on unmanufactured tobacco stood withdrawn w.e.f. 1-3-79. Duty on the alleged resultant shortage had not yet been paid. As per the Govt. of India's own instruction, vide Ministry of Finance (Department of Revenue) letter F. No. 81/13/81-CX. III, dated 14-8-81, demands arising out of adjudication cases relating to seizures, shortages etc., were required to be paid according to the ....

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....(5) of rule 9A. From 11-4-1981, the position is slightly different where it is possible to ascertain the actual date on which goods were clandestinely removed, the rate of duty applicable would be the one that which is provided under sub-rule (1) ibid. Otherwise resort has to be taken to provisions contained in sub-rule (5)." 3. The Department's Representative had first stated that since t....

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.... which the Central Board of Excise & Customs had also confirmed in appeal, was that the shortage was not due to losses but arose because of illicit removal of non-duty-paid unmanufactured tobacco from the appellant's warehouse. The appellant stated further that in some cases full bundles of tobacco were missing and in other cases the extent of shortage was too high to be attributable to natural dr....