9911796707
TMI Blog1969 (3) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Salt Act, 1944. The petitioner was a businessman in tobacco. The case for the application of Rule 160 against him is that he has removed from his ware house tobacco leaves to the extent of 1767 maunds 31 seers and 4 chhataks as shown in schedule 1 to annexure "B" to the petition. The point of law raised on behalf of the petitioner is one of limitation under Rule 10 of the Excise Rules which objection has been rejected by the Excise Authorities on the ground that Rule 10 is not attracted where Rule 160 applies. Having given my anxious consideration to the circumstances of the case as well as the contents of Rules 160 to 162 I do not see any reason to differ from the conclusion made at annexure ''J" that Rule 10 does not apply where Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Rules which are dealt with under Rule 160 namely, of improperly removing the goods from the warehouse that offence under Rule 160 is dealt with under Rules 161 and 162, the three Rules forming a self contained code so far as the offence of improper removal is concerned, and the mode of recovering the duty due on the goods so improperly levied together with penalty is specifically provided in Rule 161. Rules 10 and 10A have nothing to do with the matter dealt with in Rules 160 to 162. In this view, the contention of the petitioner that the claim is barred by limitation must be rejected but I would direct the respondents to confine themselves in the matter of recovery of the amount demanded to the provision of Rule 161, referred to ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch action is barred by this time. 5. There is another matter which has come to my notice in this context namely, the matter of obtaining bonds under Rule 140. It is to be noted that the bond which is referred to under Rule 140 says that either a surety or a security bond may be obtained from the person who seeks a licence for the storage of excisable goods and the proviso says that if at any time it appears that the surety or the amount of the bond is inadequate or insufficient the Collector may demand additional security. I have been told that in the instant case only a surety bond of rupees two thousand has been obtained from the petitioner who has been carrying on business involving lakhs of rupees, to the knowledge of the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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