1979 (6) TMI 39

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....upon perusing the petition and the affidavit filed in support thereof, and upon hearing the arguments of Mr. P. Shanmugham, Advocate for the Petitioner, the Court made the following order :- 2. This is a petition for the issue of a writ of certiorari to quash the order of the respondents. The petitioner is a dealer in tobacco with an L-5 Licence and warehouse. On a special stock taking conducte....

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....uses and after allowing a certain quantity, the Collector held the remaining tobacco to the extent of 7,471.36 Kgs. of tobacco to be liable to duty. Accordingly by his order dated 19-2-1977, the Collector levied the duty, but in view of the past good record, did not levy any penalty. This order was confirmed by the Central Board of Excise. 3. The learned Counsel for the petitioner contended tha....

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....etitioner to explain under what circumstances the shortage has occurred and he must also satisfy that it was the entirety of the shortage which was normal to the satisfaction of the proper officer. When once the proper officer considered that the driage was not normal but abnormal and therefore could not be accepted and that the entirety of the shortage could not be permitted as a deduction for le....