SURENDRA KUMAR Vs. INSPECTOR RANGE OFFICER CENTRAL EXCISE

JUDGEMENT

(1.) The petitioner Surendra Kumar is a sole proprietor of the firm M/s. Sharda Tobacco Store, Miranpur, Tahsil Jansath, District Muzaffarnagar. The above-mentioned firm holds a licence for a private bonded warehouse for unmanufactured tobacco trader rules 174 and 178 of the Central Excise Rules, 1944. The petitioner has executed a general bond as required by law in respect of the warehouse. The dispute in the present petition is in regard to the removal of four consignments of manufactured tobacco from the warehouse of the petitioner under the consignor's bond executed in Form B-5 to the warehouse of M/s. D.H. Tobacco Company Ishahari, Rohtak Division of Chandigarh Collectorate.

(2.) The case of the petitioner is that the petitioner obtained accessory permit for transport of unmanufactured tobacco to M/s. D.H. Tobacco Company and in accordance with the permit the petitioner had removed from the warehouse of the petitioner the unmanufactured tobacco which was duly re-warehoused at the warehouse of M/s. D.H. Tobacco Company. The details of the four consignments, the details of their removal and the receipt by M/s. D.H. Tobacco Company have been mentioned in para 8 of the writ petition.

(3.) The Central Excise Inspector issued four notices of demand in form DD which have been attached as Annexures 1, 3, 4 and 5 of the writ petition." In accordance with the demand notices, the total amount of the demand of excise duty comes to Rs. 54,948/-.