1983 (2) TMI 53

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....t, 1944 (Act No. 1 of 1944). The prosecution case was that on 31-5-1975, the Inspector of Central Excise visited the Warehouse belonging to the accused and found :- (i) 2,174 Bags of "Bidi Patti" (Tobacco Leaves) weighing 69,105.700 Kgs. missing from the warehouse. The prosecution alleged that these goods were removed by the accused from the warehouse unauthorisedly and were disposed off by him; (ii) 756 Bags of inferior quality of Tobacco weighing 17,295.44 Kgs. were stocked in the warehouse, which did not tally with the warehouse accounts and thereby the Accused contravened the provisions of Sections 9 (b), (bb), (bbb) and (c) of the said Act. 3. The accused pleaded guilty before the Learned Magistrate and prayed for leniency. The Lear....

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....ub-section (2) of Section 37; (b) evades the payment of any duty payable under this Act; (bb) removes any excisable goods in contravention of any of the provisions of this Act or any rule made thereunder or in any way concerns himself with such removal; (bbb) acquires possession of, or in any way concerns himself in transporting, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under this Act or any rules made thereunder; (c) fails to supply any information which he is required by rules made under this Act to supply, or (unless with a reasonable belief, the burden of proving which shall be upon him, that the i....