STATE Vs. ZAMIR AHMAD, TOBACCO DEALER

JUDGEMENT

(1.) This is an appeal by the State against the judgment and order of the learned City Magistrate, Rampur, dated 17 -2 -1964, acquitting the Respondent Under Sec. 9(a) and 9(b) of the Central Excises and Salt Act and Rule 151(e) of the Central Excise Rules, 1944.

(2.) According to the prosecution, the Respondent was a licensed tobacco dealer. In July 1962 his warehouse was inspected by PW -I M.P. Mathur, a Dy. Superintendent of the Central Excise and Customs, with the following result:

(3.) The case for the prosecution was that the aforesaid goods had been removed from the warehouse otherwise than as provided in the Central Excise Rules and without payment of the duty leviable on them and the Respondent was therefore, guilty for the contravention of the provisions of Sec. 9(a) and 9(b) of the Central Excise Act -hereinafter called the Act -and Rule 151(c) of the Central Excise Rules -hereinafter called the Rules.