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TMI Blog1978 (7) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... He has his warehouse in the village of Kommur in Guntur District. The Deputy Superintendent of Central Excise visited the petitioner's warehouse on 12-1-1965 and verified the consignments of tobacco in the presence of the petitioner and a Trade Panel specially constituted at the request of the petitioner. The Deputy Superintendent noticed that I.A.C. processed choora tobacco, which ought to be pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same with V.F.C. tobacco only to avoid the payment of duty. Accordingly, he directed the petitioner to pay the duty of Rs. 28,015-08 ps. and imposed a penalty of Rs. 750/-. The petitioner preferred an appeal before the Collector, Central Excise (Second respondent). That appeal was dismissed, however, with a modification of the penalty. Instead of Rs. 750/- the Collector of Excise directed the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed' removed, in the beginning of Rule 151, Sri Sarma contends at considerable length that clause (d) is not applicable to goods already warehoused. I am unable to accept this contention. The goods already warehoused. The word 'warehoused' in the first limb of Rule 151 is used not to describe the particular goods but to describe the kinds of persons who may commit offences defined in clauses (a) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court to show that any of the three Tribunals did not have jurisdiction to pass the impugned order. There is also nothing to show that any of the three Tribunals violated any statutory provision in regard to the procedure that should be followed before passing the impugned order. It does no appeal that there is any error in the finding of fact arrived at by the Tribunals below. Even otherwise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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