9911796707
TMI Blog2000 (8) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... nd sent for testing to Central Tobacco Research Institute, Rajahmundry as chemical examiner, Calcutta was not equipped to determine the Ammonia contamination and whether the items in question were rendered fit or unfit for human consumption. The Rajahmundry Institute on 1-9-1955 advised the sample to be unfit for human consumption. (b) A quantity of 4,476 kgs. of Cut Tobacco were found to be infested with weevils and fungus and on 13-2-95 a request to destroy this consignment received under Chapter X procedure was made to the Asstt. Collector with a request to remit duty under Rule 196B(ii). The samples of Cut Tobacoo drawn on 29-6-95 were reported by the Rajahmundry Institute to be unfit for human consumption. (c) A further quantity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Superintendent before the claim could be considered by the Commissioner. There is thus no cause for this demand. (b) A decision of the Collector under Rule 49 for destruction sought under second proviso of Rule 49 has to be quasi-judicial decision and has to be passed after affording an opportunity and they relied upon Tirupati Cigarettes (P) Ltd. case 1989 (40) E.L.T. 415 and 1990 (50) E.L.T. 484 and Order No. A-517/Cal/93, dated 23-8-1993. (c) The applications were made way back in 1993, 1995 and pursued in a bona fide manner and the decision referred is grossly unjust. (d) Demand of duty will arise only when goods are removed from the factory and in this case the stocks continue to be physically stored in the factory and no d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permission for goods are pending decision since 1993 which have been reported to be unfit for human consumption and are a health and pollution hazard, therefore order the permission for destroying the same under Central Excise supervision as prescribed. (d) As regards proposed demand of duty on L6 holder for tobacco received under Chapter X procedure, since there is no allegation of misuse or non-use of the same and the same should have been allowed to have been destroyed by the proper officer, which request has not been considered and no resumed order is given, the same are now allowed to be destroyed, the duty on the same will stand remitted on such destruction. (e) As regards demand of duty on intermediate Cigarettes, which had not r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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