Supreme Court · 1968 INSC 286 · Decided 30 October 1968
Motibhai Fulabhai Patel & CO. v. M/S. R. Prasad and ORS.
- Court
- Supreme Court of India
- Citation
- 1968 INSC 286 · [1969] 2 S.C.R. 580
- Case number
- CIVIL APPEAL No. 13/1966
- Decided
- 30 October 1968
- Bench
- S.M. SIKRI, R.S. BACHAWAT, K.S. HEGDE (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
B Central Excise Rules, 1944, r. 40-Appe/lants guilty of violating '" 40 for mixing duty .. paid tobacco with quantity of tobacco on which no duty had been paid-Collector confiscating entire mixture and levying fine on .,._ its value-Whether collector could confiscate only so 111uch of the in Baroda in Gujarat State 'and were holding Central Excise licence in Forms L-2 and L-5 for the purpose of storing, selling ancl processing duty paid and non-duty paid tobacco. On December 23, 1958 while the process of mixing some tobacco was going on in a godown where duty-paid tobacco was
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