1991 (9) TMI 83

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....al excise duty. His place of duty was 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 provi....

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....hen the petitioner had been simultaneously 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 a....

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....lt Act and the rules, the petitioner was lulled into the belief that the order of assessment made on 12-9-1979 would not be enforced against him and hence he did not file the appeal. Taking a sympathetic view and in order to give the petitioner opportunity of an appeal, there will be an order in this writ petition while dismissing the same, giving time to the petitioner till 31-10-1991 to file an ....