TMI Blog1988 (4) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... gnee (opposite party No. 6) for dispatch of 43 bales of Butts Fadar Tobacco applied for permission for removal from the warehouse and for dispatch to the consignee (opposite party No. 6) at Kesinga. The Inspector of Central Excise, Bargarh, issued necessary order for such removal where after the petitioner removed the said tobacco from the warehouse and dispatched the same to Kesinga. In accordance with the Rules, the petitioner presented an application in triplicate for such removal and after due endorsement of the Inspector on the same, the triplicate copy had been sent to the consignee (opposite party No. 6) along with necessary permit for removal. The Inspector of Central Excise, Bargarh, sent the duplicate copy to the Inspector of dest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent the triplicate application duly endorsed with such certificate to the officer-in-charge of the warehouse of removal within ninety days of the date of issue of the transport permit and since admittedly the petitioner had not complied with the same, the appropriate authority has issued the demand in question in accordance with Rule 156B of the Rules. There has been no denial in the counter affidavit filed by the opposite parties to the assertion made in the writ application that the consignment had been duly dispatched by the petitioner and received by the consignee (opposite party No. 6) and further that the said consignment had been duly entered in the warehouse register of opposite party No. 6 and it is opposite party No. 6 who has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r special order require. (2) Such officer shall then take account of the goods, and after completing the removal certificate on all the copies of the application, shall send the duplicate to the officer-in-charge of the warehouse of destination, and hand over the triplicate to the consignor for dispatch to the consignee. He shall also deliver to the consignor a transport permit in the proper Form. (3) On arrival of the goods at the warehouse of destination, the consignee shall present them together with the triplicate application and the transport permit to the officer-in-charge of such warehouse, who shall, after taking account of the goods, complete the rewarehousing certificate on the duplicate and the triplicate application, return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rge of the warehouse of destination that the goods covered by the application have been satisfactorily rewarehoused." Rule 156A prescribed the procedure in respect of goods removed from one warehouse to another. Sub-rule (4) thereof casts an obligation on the consignor to present the triplicate application duly endorsed with such certificate to the officer-in-charge of the warehouse of removal within ninety days of issue of removal permit. Admittedly, this provision has not been complied with by the petitioner in the present case. But under Rule 156B, a demand can be made only if the consignor fails to present the triplicate application to the officer-in-charge of the warehouse of removal in the manner laid down in sub-rule (4) of Rule 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances, without any order as to costs. 5. [Per : Agrawal, C.J.]. - While I entirely agree with the views of my learned brother G.B. Patnaik, I may add a few observations of my own. 6. Whereas, no doubt, under sub-rule (4) of Rule 156A of the Central Excise Rules, the consignor has to present the triplicate application to the officer-in-charge of the warehouse within 90 days of the date of issue of the transfer permit under sub-rule (2), that by itself does not warrant the imposition of the duty payable on the goods ipso facto. The prescribed authority in that case has to follow the procedure laid down in Rule 156B(1) of the Rules which is a sine qua non for levying the duty. On the facts brought on the record, the opposite parties ..... X X X X Extracts X X X X X X X X Extracts X X X X
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