1981 (11) TMI 180

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..... and have examined the case. 2. The facts of the case are that a quantity of 5576.10 Kgs. of biri tobacco falling under Item 4(1) of the Central Excise Tariff was warehoused in the applicant's warehouse on 12-7-1978. The date of first warehousing of the tobacco consignment was 13-2-1976. As the tobacco consignment remained in the applicant's warehouse expires on 15-2-1979 the lower authority .....

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..... -3-1979. 4. Government observe that with the abolition of duty on tobacco the applicant's plea for application of nil rate of duty at the time of payment/clearance cannot be dismissed whatever be the circumstances as the tobacco had yet to be cleared from the warehouse at the material time. Government accordingly accept the applicant's plea and allow the revision application.
Case laws, .....

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