TMI Blog1976 (2) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... or violation of the principles of natural justice. 2. It is unnecessary to dilate at any length upon the facts of this case, which we propose to set forth only to the extent that is essential for the purpose of this judgment. 3. The petitioner is a tobacco merchant having his private bonded warehouse at Malad. He holds a Central Excise licence in Form L-5 for storing non-duty-paid tobacco. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise, namely, the 1st respondent, passed an order holding the petitioner guilty of committing a breach of Rule 151 (c) and (d) of the Central Excise Rules and imposed a certain penalty and ordered confiscation of 194 bags giving an option to the petitioner of redeeming the goods on payment of a fine of Rs. 400. The 1st respondent also demanded duty on 6562.20 kilograms of tobacco. Against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner, that the rules of natural justice were violated, inasmuch as the appellate and revisional authorities called for reports from their respective subordinates inviting comments on the grounds of appeal but despite that, these reports were not furnished to the petitioner though requested for. 5. Mr. Manjrekar, the learned counsel appearing on behalf of the respondents fairly conceded that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is state of affairs, we hold that the principles of natural justice were not observed, and on that ground alone this special Civil Application deserves to succeed. 7. We therefore, set aside the appellate order of the 2nd respondent and the revisional order of the 3rd respondent and remand the case back to the appropriate appellate authority which shall come to its finding on the materials befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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