ASIA TOBACCO COMPANY LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) In the judgment appealed against, the learned single Judge has held as follows :

(2.) In view of the inter-Collectorate ramification and the huge estimated evasion of excise duty, the notice to show cause issued to the appellant is not open to challenge on the ground of overlapping of jurisdiction.

(3.) Having regard to the fact that there are a large number of branches of the Indian Tobacco Co., throughout India, it will not only be desirable, but also proper that one officer exercises the powers of the Collector.