Nirpatsingh Malkhan Singh vs Assistant Collector, Central Excise, Jabalpur

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

1962 Supreme(Online)(MP) 6

MADHYA PRADESH HIGH COURT
Bhutt, CJ, Sharma, J
Nirpatsingh Malkhan Singh – Appellant
Versus
Assistant Collector, Central Excise, Jabalpur – Respondent

Table of Content
1. petitioner contests seize of tobacco under excise law. (Para 1 , 2)
2. observations on need for natural justice in adjudications. (Para 3)
3. discussion on jurisdiction and adequacy of remedies examined. (Para 4 , 6)
4. ruling emphasizes strict compliance with natural justice. (Para 10 , 12 , 13)
5. final verdict allows the petition quashing prior orders. (Para 15)

1. This petition under Art.226 and Art.227 of the Constitution is directed against certain proceedings taken under the Central Excises and Salt Act, 1944 (hereinafter called the Act). These proceedings were initiated for an alleged contravention of R.151 of the Central Excise Rules (hereinafter called the Rules) framed under the Act and culminated in an order dated 6 July 1959 by which the Assistant Collector, Central Excise, Jabalpur (respondent 3), held that a part of the tobacco contained in 327 bags stocked in the petitioner's private bonded warehouse was clandestinely removed and replaced with inferior stuff and directed the petitioner to pay Rs.30,319/13 / as duty and Rs.250/- as penalty. The above - mentioned 327 bags of tobacco were also thereby forfeited but there was a direction that, if the pet