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TMI Blog1959 (6) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... 56 and I will therefore not set out any further facts in this judgment. In my opinion the impugned order dated August 12, 1956 must be quashed. The notice to show cause dated September 20, 1954 addressed by the Collector of Central Excise to the Manager, Makaibari Tea Estate stated that - "Whereas it appears that the Manager, Makaibari Tea Estate has contravened Rules 9 (1) and 52 (A) of the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nager, Makaibari Tea Estate has contravened Rules 9(1) and 52 (A) of the Central Excise Rules, 1944, in as much as 4 Tea chests (Sl. No. 37-40) containing 800 lbs. of tea was surreptitiously removed from Makaibari Tea Estate on 23rd April, 1954 under cover of Gate Pass No. 209 of 1954 and invoice No. L.C. 6 of 1954 against which 14 Tea Chests (Sl. No. 37-50) were previously removed from Makaibari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon him, on the ground that he had contravened the relevent rules. The Collector of Central Excise had no jurisdiction acting under those notices to impose the penalty on the Makaibari Tea Estate. The petitioner or the Makaibari Tea Estate has not had any opportunity of being heard on the question whether the petitioner or the Makaibari Tea Estate should be saddled with the penalty. 5.A further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll however be open to the authorities concerned to initiate proceedings de novo under the Central Excise Rules, including Rule 9 for the imposition of penalty for contravention of the Central Excise Rules, in particular Rule 9 thereof. 6. The Rule is made absolute. Let a writ in the nature of certiorari issue for the purpose of quashing the order of the Collector of Central Excise, Calcutta, date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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