9911796707
TMI Blog1985 (1) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... xcises and Salt Act, 1944 (hereinafter referred to as 'the Act'). His premises were inspected on 26-6-1976 by the Inspector of Central Excise, Trichur, and on verification of stocks found that there was deficiency to the extent of 1106 Kgms, of biri tobacco when compared with the book balance in E.B. 3 register maintained at the premises. Adjudication proceedings under Section. 33 of the Act were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods manufactured in the petitioner's premises without payment of duty. A notice (Ext. P 3), dated 14-10-1980 was issued to the petitioner by the Superintendent of Central Excise, Trichur directing him to pay the penalty of Rs. 50/- and excise duty Rs. 10,041.12 due on the 26,88,385 biris removed without payment of excise duty. Ext. p 3 notice was during the pendency of the statutory revision fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Senior Central Government Standing Counsel appearing on behalf of the respondents submits that excise duty is payable at the rate applicable on the date on which the duty is paid and it is for that reason that the demand under Ext. P 3 was made for payment of Rs. 10,041.12. There is no dispute that the removal of goods manufactured was prior to the date of inspection by the Inspector .. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mises of a curer on payment of duty on the date on which the duty is assessed. The duty in the present case for the goods removed is assessed as per the order of adjudication dated 28-2-1977. The petitioner's liability for the goods found removed without payment of duty is fixed by the order of adjudication which imposes also a fine of Rs. 50/- on him. The subsequent increase in the rates of excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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