Sudhir Ranjan Roy, J. - (1.) The petitioner is a Trader of Biri tobacco at village Bagula Bazar in the District of Nadia and he carries on business under Central Excise Licence No. 322 of 1963.
(2.) The tobacco that the petitioner deals with is known as duty-paid Biri tobacco for which a Central Excise Licence had to be obtained by him.
(3.) In accordance with the provisions of the Central Excise Rules the petitioner purchases and transports tobacco under proper permits called T.P.1's and the tobacco so purchased and transported is stored in the licensed premises of the petitioner at No. 1094, Bagula Bazar, District Nadia.;