JUDGMENT

Satish Chandra, J. - Messrs Munshi Lal Budh Sen, the respondent owned a licensed warehouse. Under a licence granted under the Central Excise Act and the Rules the respondent firm is authorised to warehouse the tobacco purchased by him.

2. It appears that 98 bags of tobacco was purchased by Messrs Ram Swarup Ganga Sagar of Baharpur, district Etawah from the respondent firm in September,1958. In October, 1958 the same firm purchased tobacco amounting to 107.35 maunds from the respondent firm. The first consignment reached the destination warehouse in Konch and was duly warehoused there, in the warehouse of Chunni Lal Giasilal, who was the commission agent in these transactions.

3. It appears that the second consignment did not reach the destination warehouse. On 13th November, 1958 the Deputy Superintendent, Central Excise, Farrukhabad enquired from the respondent to inform him about the location of the tobacco. The respondent replied that enquiries have revealed that the tobacco did not reach the destination warehouse. Thereupon, by a notice dated 23rd January, 1959 the Central Excise Authorities demanded from the respondent duty of Rs. 4,849.72 under Rule 156-B of the Centr