MADAN MOHAN Vs. SUPERINTENDENT OF CENTRAL EXCISE

JUDGEMENT

(1.) This writ petition was filed by a large number of agriculturists/growers of tobacco. During the years 1976-77 and 1977-78, they raised tobacco in their land.

(2.) Rule 9A(1) of the Central Excise Rules provides that in the case of goods removed from the premises of curer on payment of duty, the date on which the duty is assessed is the relevant date for determination of duty and tariff valuation.

(3.) The petitioners opted for assessment of their tobacco under Rule 9A(1) read with Rule 19 of the Central Excise Rules, 1944. They did not pay the duty assessed. Demand notices were accordingly issued. It is then that they came forward with the present writ petition.