GADAGOTLU SITARAMAIAH Vs. COLLECTOR OF CENTRAL EXCISE HYDERABAD

JUDGEMENT

(1.) This is a petition under Article 226 of the Constitution of India for the issue of a Writ of Mandamus or any other appropriate writ directing the respondent to dispose of the appeal preferred against the order of the Deputy Collector, Central Excise, without reference to Section 189 of the Sea Customs Act, 1878 read with Rule 215 of the Central Excise Rules 1944. The facts relevant to the disposal of this petition are within a very brief compass.

(2.) The petitioner is a trader in Virginia tobacco under the Central Excise Act 1944 and holds a licence (L. 5. 17/49) of Chilakaluripet, Narasarao-pet Taluk, Guntur District. On 1-3-1955, the petitioner issued a quantity of 1,11,635 lbs. of V. F. C. Tobacco for processing, grading, stripping and re-bundling. On 21-9-1955 when the processing was completed the tobacco was found to weigh 1,05,584 lbs., only showing thereby a deficiency of 6,051 lbs., or about 5.4 per cent of the total quantity.

(3.) By a notice dated 2-11-1957, the Deputy Collector, Central Excise, having appropriate jurisdiction required the petitioner to show cause as to why the duty should not be demanded from him in terms of the bond executed by him under Rule 140 of the Central Excise Rules with respect to the quantity of 6,051 lbs., of tobacco found deficient. The petitioner in his reply dated 30-11-1957 stated that there was a loss of only 3,619 lbs., due to natural causes and that the balance of 2,432 lbs., represent the weight of the twine obtained during the processing operations. He, therefore, requested that the Department may admit the loss of 3,619 lbs., due to natural causes and offered to produce his warehouse register for perusal.