9911796707
TMI Blog1977 (10) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... e stock of 129 bundles was 7,627 kilograms. But on actual weighment at the time of inspection it was found that 129 bundles, which were stocked, measured only 4,561 kilograms. When questioned about the shortage in weight the petitioner explained that the shortage might be due to natural causes, such as dryage. The authorities did not accept the petitioner's explanation, but doubted whether the tobacco found stocked in the warehouse at the time of the inspection was the same stock as has been recorded in the stock card. To find out whether it is the same stock as was originally stored, three traders of the locality were constituted as a trade panel and their opinion was sought as regards the variety of the existing stock. The trade panel met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stored. 3. The petitioner preferred an appeal against the order of the third respondent to the second respondent, but without any success. Thereafter he filed a revision to the first respondent which was also dismissed on 10-3-1972. The petitioner has now approached this court to quash the original order passed by the third respondent as confirmed by the respondents 1 and 2. 4. It is contended by the petitioner that according to Rule 23A of the Central Excise Rules, the third respondent is bound to give a reasonable allowance for the dryage and that in this case the imposition of excise duty for the entire stock without allowing for any dryage cannot be sustained. It is also contended by the learned counsel for the petitioner that the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... main point of difference between the petitioner and the respondents is not so much about the shortage in weight, but as to the variety of tobacco found on the date of the inspection. In the stock card the variety stored has been recorded as `choodi' and `thindu'. According to the respondents, these names do not represent the quality, but they represent only the mode of bundling, and, therefore, the petitioner has not given the variety or the quality of tobacco in the stock card. The respondents, therefore, stated that it was not possible for them to easily find out as to what was the variety or the quality of the tobacco that was stored originally. It is in view of this difficulty the authorities feit that reputed and experienced tobacco de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the date of the inspection. It is not as if the third respondent who was a quasi-judicial authority has delegated his function through the trade panel. Here he merely asked the trade panel to find out the variety of tobacco. Merely because the trade panel is asked to give its opinion on the variety of the tobacco, it cannot be said that the trade panel has been asked to decide the question whether there has been clandestine removal and substitution of the stock of tobacco. The petitioner might object to the opinion of the trade panel being taken into account by the authorities, if he was not put on notice of the opinion, and his objections were not called for. But in this case, the constitution of the trade panel and its deliberations w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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