1991 (9) TMI 83

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.... inspected and it was found that certain quantity of tobacco had been unauthorisedly removed. A show cause notice was issued on 19-3-1987 as to why levy of central excise should not be made and after getting petitioner's explanation an order of assessment was made on 12-9-1979. 2. At the same time the petitioner was also prosecuted for violation of the provisions of the Central Excises and Salt A....

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....y prosecuted for the very same act of illicit removal of tobacco a duty payable item, and when those proceedings resulted in an order of acquittal originally and even as on the date of the filing of the writ petition there was no conviction, the petitioner cannot be held to have committed any violation of the provisions of the Central Excises and Salt Act and consequently, the very assessment is b....