RAJA RAM Vs. UNION OF INDIA UOI

JUDGEMENT

(1.) The dispute in this petition is for the recovery of excise duties for two years, i.e., 1976-77 and 1977-78. For the first year, the amount sought to be recovered is Rs. 500 whereas for the second it is Rs. 3036.88 (in respect of Garhia tobacco) and Rs. 523.75 in respect of stalk.

(2.) To meet the demand of the year 1977-78 the petitioner stated in paragraph 8 of the writ petition that he had obtained a certificate in Form T.P. 3 and on that account he is not liable to pay Rs. 3046.88.

(3.) Form T.P. 3 is a certificate for the transfer of unmanufactured goods on which excise duty has not been paid under Rules 31, 32 and 33.