1993 (10) TMI 97

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tobacco powder according to the allegation in the petition. A raid was conducted on the factory premises by a team of Central Excise and Customs Collectorate on 30-5-1990. Some documents, bills and 12 bags of tobacco dust and six bags of tobacco leaves were seized from his premises. According to the petitioner he is only producing those goods which are not subject to any excise duty. A show cause ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....duty was leviable on the same. The Collector, Central Excise and Customs, Rajasthan decided the matter vide Annexure-9 dated 15-9-1992 and was of the opinion that the assessee was deliberately manufacturing tobacco powder with the aid of power and his plea that it was tobacco dust was not accepted. 2.The learned counsel for the petitioner has raised several grounds in order to argue that the ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by deliberate crushing of tobacco leaves or it arose during the course of manufacturing bidi patti. 4Considering this position, it is considered. proper to send the matter back to the Collector, Central Excise and Customs for first determining the exact nature of the item which has been seized from the premises of the petitioner and thereafter decide whether it is liable to payment of duty or ....