TMI Blog1970 (11) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... pey purporting to act under Rules 9(2) and 151(c) of the Central Excise, 1944, as well as the appellate order therefrom which is Ext. P12 passed by the Collector of Customs; the first respondent. 2. Briefly stated, the case against the petitioner is that he removed in contravention of Rule 151(c) biri pathi tobacco weighing 1477.50 kgs. and substituted the same with inferior type tobacco. This, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis that the tobacco that was seized on inspection on 30-8-1965 is not the same tobacco that was warehoused under the relevant T.P. permit. To come to this conclusion only two factors have been relied on. The description in the relevant T.P. permit that the tobacco transported is "biri pathi" and that the entries in the processing register of the consignor show that the tobacco despatched was proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this material I think to come to the conclusion that the tobacco warehoused has been removed and substituted by other tobacco is to come to a conclusion without enough material can reasonably give rise to an inference that there has been substitution. The provisions in the Central Excise Rules enabling penalty being imposed and confiscation being ordered are in the nature of penal provisions and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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