1988 (4) TMI 75

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....olesale dealer in tobacco and having received an order from the consignee (opposite party No. 6) for dispatch of 43 bales of Butts Fadar Tobacco applied for permission for removal from the warehouse and for dispatch to the consignee (opposite party No. 6) at Kesinga. The Inspector of Central Excise, Bargarh, issued necessary order for such removal where after the petitioner removed the said tobacco from the warehouse and dispatched the same to Kesinga. In accordance with the Rules, the petitioner presented an application in triplicate for such removal and after due endorsement of the Inspector on the same, the triplicate copy had been sent to the consignee (opposite party No. 6) along with necessary permit for removal. The Inspector of Cent....

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.... Court is that under Rule 156A(4), the consignor is required to present the triplicate application duly endorsed with such certificate to the officer-in-charge of the warehouse of removal within ninety days of the date of issue of the transport permit and since admittedly the petitioner had not complied with the same, the appropriate authority has issued the demand in question in accordance with Rule 156B of the Rules. There has been no denial in the counter affidavit filed by the opposite parties to the assertion made in the writ application that the consignment had been duly dispatched by the petitioner and received by the consignee (opposite party No. 6) and further that the said consignment had been duly entered in the warehouse registe....

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....ther with such other information as the Collector may by general or special order require. (2) Such officer shall then take account of the goods, and after completing the removal certificate on all the copies of the application, shall send the duplicate to the officer-in-charge of the warehouse of destination, and hand over the triplicate to the consignor for dispatch to the consignee. He shall also deliver to the consignor a transport permit in the proper Form. (3) On arrival of the goods at the warehouse of destination, the consignee shall present them together with the triplicate application and the transport permit to the officer-in-charge of such warehouse, who shall, after taking account of the goods, complete the rewarehousing cert....

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....e (3) of Rule 156-A, with a certificate by the officer-in-charge of the warehouse of destination that the goods covered by the application have been satisfactorily rewarehoused." Rule 156A prescribed the procedure in respect of goods removed from one warehouse to another. Sub-rule (4) thereof casts an obligation on the consignor to present the triplicate application duly endorsed with such certificate to the officer-in-charge of the warehouse of removal within ninety days of issue of removal permit. Admittedly, this provision has not been complied with by the petitioner in the present case. But under Rule 156B, a demand can be made only if the consignor fails to present the triplicate application to the officer-in-charge of the warehouse o....