1991 (7) TMI 99

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....- This writ petition was filed by a large number of agriculturists/growers of tobacco. During the years 1976-77 and1977-98, they raised tobacco in their land. 2. Rule 9A(1) of the Central Excise Rules provides that in the case of goods removed from the premises of curer on payment of duty, the date on which the duty is assessed is the relevant date for determination of duty and tariff valuation....

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....is denied. Indeed, it is submitted that in view of the option exercised by the petitioners, the question of remission of duty does not arise. It is also pointed out that Rule 149 has no application inasmuch as none of the petitioners had licenced premises/warehouses nor it is their case that their tobacco was stored in a licenced warehouse. 6. No material is filed by the petitioners nor is brou....