Jawahar Nath Takru, J. - (1.) This is an appeal by the State against the judgment and order of the learned City Magistrate, Rampur, dated 17 -2 -1964, acquitting the Respondent Under Sec. 9(a) and 9(b) of the Central Excises and Salt Act and Rule 151(e) of the Central Excise Rules, 1944.
(2.) According to the prosecution, the Respondent was a licensed tobacco dealer. In July 1962 his warehouse was inspected by PW -I M.P. Mathur, a Dy. Superintendent of the Central Excise and Customs, with the following result: (1) Under Entry No. II/1 dated 15 -2 -1962, the Respondent had a balance of 668 mds. 2 srs. and 12 Ch. (net weight) of stalks, but on full weighment they weighed only 474 mds. 20 srs and 2ch. (2) Under Entry No. II/2 dated 4 -3 -1962 the Respondent had 105 bags of stalks weighing 157 mds. 21 srs. but at the time of inspection only 71 bags were available in the warehouse. Out of these 71 bags, only 61 bags weighing 91 mds. 27 srs. tallied with the description and weight given in the warehouse register, while the contents of the remaining 10 bags were removed from the warehouse and 15 mds. 24 srs. of local patti choora was substituted in their place. (3) Under Entry Not 1/19 dated 4 -3 -1962 the recorded balance was 23 bundles and one bag weighing 45 mds. 17 srs. but on weighment the individual packages showed wide variations from their recorded weights and out of them three bundles and the bag were found filled with local patti choora instead of Kampila Ganj and hole leaf and weighed 4 mds. 26 srs. as against their recorded weight of 7 mds. 27 sfs.
(3.) The case for the prosecution was that the aforesaid goods had been removed from the warehouse otherwise than as provided in the Central Excise Rules and without payment of the duty leviable on them and the Respondent was therefore, guilty for the contravention of the provisions of Sec. 9(a) and 9(b) of the Central Excise Act -hereinafter called the Act -and Rule 151(c) of the Central Excise Rules -hereinafter called the Rules.;