1997 (1) TMI 335

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..... r (T)]. The facts of the case in brief are as follows : A consignment of unbranded biris, being carried in a bus, was seized by the officers, since no gate pass or A.R. I indicating payment of duty thereon was found with the consignment. Subsequently, the appellant claimed the consignment, claiming that these goods were cleared under 10 gate passes during the period 23-4-1986 to 9-9-1986 a .....

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..... 1986. The Assistant Collector refers to statement of one Shri Sukhari Ram, apparently an employee of the appellant to the effect that biris stored for longer period spoil and deteriorate. On this ground, he rejected the claim. The same claim has been reiterated before us which we find to be without merit, since it is well-known that cigarettes and biris, if kept over a duration and especially on t .....

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