- (1.) The facts of this case are more or less fully set out in the impugned order dated August 7, 1956 and I will therefore not set out any further facts in this judgment. In my opinion the impugned order dated August 12, 1956 must be quashed. The notice to show cause dated September 20, 1954 addressed by the Collector of Central Excise to the Manager, Makaibari Tea Estate stated that - "Whereas it appears that the Manager, Makaibari Tea Estate has contravened Rules 9 (1) and 52 (A) of the Central Excise Rules, 1944 in as much as 4 tea chests (Sl. No. 37-40) containing 300 Ibs. of tea were surreptitiously removed from Makaibari Tea Estate on 23rd April, 1954, under the cover of Gate Pass No. 209 of 1954 and invoice No. L.C. 6 of 1954 against which 14 tea chests (Sl. No. 37-50) were previously removed from Makaibari Tea Estate on 21st April, 1954, the said Manager, Makaibari Tea Estate is hereby required to show cause to the Assistant Collector of Central Excise, Kalimpong Division, why a penalty should not be imposed on him for contravention of Rules 9 (1) and 52 (A) of the Central Excise Rules, 1944." A further show cause notice dated July 14, 1956 was issued by the Collector of Central Excise to the Manager, Makaibari Tea Estate stating that - "Whereas it appears that the Manager, Makaibari Tea Estate has contravened Rules 9(1) and 52 (A) of the Central Excise Rules, 1944, in as much as 4 Tea chests (Sl. No. 37-40) containing 800 lbs. of tea was surreptitiously removed from Makaibari Tea Estate on 23rd April, 1954 under cover of Gate Pass No. 209 of 1954 and invoice No. L.C. 6 of 1954 against which 14 Tea Chests (Sl. No. 37-50) were previously removed from Makaibari Tea Estate on 21st April, 1954."
(2.) The said Manager, Makaibari Tea Estate is hereby required to show cause to the undersigned why a penalty should not be imposed on him for contravention of Rules 9 (1) and 52 (A) the Central Excise Rules, 1944.
(3.) There was protracted proceedings under these notices. Eventually by the impugned Order dated August 13, 1956 the Collector of Central Excise, Calcutta directed- "I therefore impose a penalty of Rs. 2,000 on the Makaibari Tea Estate under Rule 9(2) of the Central Excise Rules, 1944 and order that the Tea Estate shall pay the duty on 300 lbs. of tea at the appropriate rate.";