1979 (9) TMI 190

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..... rders of the Collector of Central Excise, Kanpur as shown in the annexure to this order. The Board has carefully considered the submissions, written as well as oral, made by and on behalf of the appellants. 2. It is pleaded that there has been a violation of the principles of natural justice in this case inasmuch as the full details of the case against the original perpetrator of the fraud were .....

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..... not verified by the Collector and that the demand for duty on such tobacco would result in double in double taxation. 3. Board observes that there is force in the contentions of the appellants. In the scheme of tobacco excise, while the recovery of the duty leviable can get postponed and the duty can be recovered at any stage from a person receiving and clearing the tabacco or failing to accoun .....

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..... rred from the attendant circumstances that they could have had reason to know that the said tobacco, received by them under T.P. 1 was in fact non-duty paid tobacco. There is no information available in the records as to the price at which the said tobacco changed hands at different stages. It is difficult to say, therefore, whether the subsequent buyers got the tobacco at a price less than the no .....

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