THIMMASAMUDRAM TOBACCO CO Vs. ASSISTANT COLLECTOR OF CENTRAL EXCISE NELLORE DN NELLORE

JUDGEMENT

(1.) This appeal is directed against the judgment of our learned brother, Seshachalapati J. refusing to issue a writ of prohibition against the Assistant Collector of Central Excise, Nellore, to forbear him from proceeding further with his enquiry and adjudication, in pursuance of the notice dated 19-6-1958.

(2.) The facts relating to this appeal are susceptible of simple and concise statement. The petitioner is a firm dealing in the purchase and sale, of several varieties of leaf tobacco with a warehouse in Timmasamudram, a village in Guntur District. The Additional Deputy Superintendent (Central Excise) called upon the appellant, by his notice dated 4-10-1957, for contravening rules 151 and 151(c) read with rule 141 of the Central Excise Rules, to show cause why 6895 1bs of tobacco should not be confiscated and also why a penalty under rule 151 (c) should not be levied.

(3.) The appellant sent his explanation and also requested that he might be given a personal hearing.