Law: Central Excise Rules, 1944

Section: 151(d), 160, 226

Central Excise Rules, 1944 Rr. 151 (d), 160 & 226-Duty on tobacco-Shortage of tobacco in warehouse of dealer--Order of Excise authorities for payment of duty and imposition of penalty---Main defence of tobacco dealer that entire case had been manufactured against him on account of inimical relations existing between him and reporting Inspector- Failure of Excise authorities to record a finding on such allegations renders order improper in law-High Court noting that no evidence was led by Department to show that admission made by Dealer about shortage was not made of his free will and there was no rebuttal of his allegation that such admission was obtained by Inspector through duress and coercion-Held, High Court cannot be said to have wrongly exercised jurisdiction in writ proceedings in declaring order of Departmental authorities to be without lawful authority-Petition for special leave to appeal dismissed. Date of hearing : 23rd December, 1979.                                                                                                                            ORDER   NASIM HASAN SHAH, J. -- This petition for leave to appeal is directed against the judgement of the Lahore Court passed on 29th October, 1974 in writ petition No. 512 of 1974 whereby the writ petition filed by respondent Haji Khadim Hussain was accepted and the orders of the Central Excise and Land Customs Department were quashed. The facts form the background are that a report about the clandestine removal of tobacco from the warehouse of Haji Khadim Hussain, the respondent herein, was received by the Inspector, Central Excise and Land Customs, Talagang on 27th January, 1969. The said Inspector visited the licensed premises of the respondent on 29th January, 1969 and allegedly got the entire tobacco stock in the warehouse weighed on 30th January, 1969. A shortage of 26 maunds 6…