MOTIBHAI FULABHAI PATEL AND CO Vs. R PRASAD COLLECTOR OF CENTRAL EXCISE BARODA

JUDGEMENT

(1.) THE Judgment of the court was delivered by-

(2.) IN this appeal by certificate though several contentions wereraised in the memo of appeal only two ofthem were pressed at the time of hearing.They are: (1) under the circumstances ofthe case the confiscation ordered by theCollector, central Excise is illegal and (2)under any circumstances he could nothave confiscated the entire quantity oftobacco used in the mixture.

(3.) ON 23/12/1958 when the CN/CN/F521/68/DVT/C process of mixing was still going on the<PG>830</PG>Superintendent of central Excise. Preventive Headquarters, Baroda and. hisparty raided the duty paid premises ofthe appellants. There he seized the entire mixture tobacco weighing Mds.2004.3 srs. i.e., 1,64,834.50 lbs. of tobacco.According to that Superintendent whenexperiments were conducted he found inthe above mixture percentage of differentvarieties as under: <FRM>JUDGEMENT_829_AIR(SC)_1970Html3.htm</FRM>