1967 (4) TMI 43

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....ed tobacco weighing 75 maunds-6 seers in his private bonded warehouse vide warehouse entry No. 2/56 on 2nd July, 1956. It appears that the excise authorities took a representative sample of the goods and sent it to the Chemical Examiner for examination and report. The Chemical Examiner made his report on 23rd October, 1959, that the tobacco content was 51.9% calculated on the basis that tobacco ha....

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....e particulars of that application as he had doubts regarding the petitioner having made any such application. According to the learned Counsel for the petitioner, it was necessary to draw the attention of the Supdt. to the said application as the same showed that the tobacco, as originally deposited was unmarketable and there could have been no point in the petitioner substituting the same. The pe....

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....he Supdt., however, declined the opportunity to the petitioner to examine the Chemical Examiner and his order inter alia observed : "The party has been clearly told that the charge of substitution is based on the report of the Chemical Examiner, a relevant extract of which has been duly supplied to the party. As such, there is no provision of producing the Chemical Examiner for cross-examinatio....

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....ned Counsel also argued that denial of an opportunity to examine the Chemical Examiner amounted to denial of natural justice. 3. By his order dated 5th October, 1961, the Supdt. of C.E. imposed a penalty of Rs. 50/- on the petitioner and ordered confiscation of the goods. He, however, gave an opportunity to the petitioner to get the goods released on payment of fine of Rs. 70/ - in addition to ....