RAM SWAROOP PATHAK Vs. SUPERINTENDENT OF C EX , AGRA

JUDGEMENT

(1.) The petitioner wants that proceedings for recovery of a sum of Rs. 6,810.32 P. as duty and penalty be quashed.

(2.) By an order dated 17-5-1962, the Superintendent of Central Excise, Mainpuri, imposed a penalty of Rs. 100/- on Shri Latoori Mal, Proprietors M/s. Latoori Mal Ram Swaroop of Barhan, for contravention of rule 151 (c) of the Central Excise Rules, 1944 . He also directed that duty may also be charged on the shortage not satisfactorily explained at the appropriate rate under rule 160 of the said Rules. The computation having been made, the petitioner was requested to pay a sum of Rs. 6,475.20 P. On 17th March, 1966, a reminder was issued to him, intimating that failing payment, severe coercive measures will be taken.

(3.) The petitioner, Ram Swaroop Pathak, is the son of Latoori Mal. He filed an appeal on 12th January, 1965 against the order passed in 1962. The appeal was dismissed on 5th July 1965. He thereafter made some further application to the Collector, Central Excise, which was also rejected. Then, he came to this Court on 16th May, 1967.