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TMI Blog1970 (6) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... ransport document and why he should not be punished for the same under Rule 32 (2)(b) of the Rules framed under the Central Excise Act. The appellant herein submitted an explanation. The Assistant Collector conducted an enquiry but was not satisfied with the explanation. Admittedly, the tobacco packages were not accompanied by a transport permit. The case of the appellant was that the sale note was taken away from him by the Excise Authorities. He had therefore to go back and take back the sale note and produce the same. He could produce it only the next day i.e. 10-10-1966. The Assistant Collector found that sale note thus produced late no doubt referred to 16 packages of tobacco, but the tobacco that was seized was of different form or va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the orders of the Assistant Collector and the Collector, Central Excise and also of the Central Government, the learned Judge came to the conclusion that the finding of the appellate authority that the petitioner had transported 941 Kgs. of natu chewing tobacco from Siruvella to Atmakur through one Chavidi Sivanna without a valid transport document was correct, and that it was supported by material on record. He also found that the petitioner was afforded reasonable opportunity and there was no denial of the principles of natural justice. That being the case he dismissed the writ petition. 2. Mr. Lakshmana Rao, the learned counsel for the appellant contends that the order of the revising authority is not a speaking order and that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, held that the tobacco seized was not supported by any valid sale note. Both the authorities whether original or appellate were at one on this point. They are fact finding authorities and they have come to this conclusion on the material on record. There is no reason why the conclusions reached by them should not be accepted. It will be seen that the Government while exercising the powers of revision though it proper only to modify the order relating to the penalty and fine. Much stress has been laid on the fact that the revising authority also ought to have considered the whole material on record and reached an independent conclusion in relation to the question raised. But we do not think that when the Government had agreed with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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