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Judgment
The dispute in this petition is for the recovery of excise duties for two years, i.e., 1976-77 and 1977-78. For the first year, the amount sought to be recovered is Rs. 500 whereas for the second it is Rs. 3036.88 (in respect of Garhia tobacco) and Rs. 523.75 in respect of stalk.
To meet the demand of the year 1977-78 the petitioner stated in paragraph 8 of the writ petition that he had obtained a certificate in Form T.P. 3 and on that account he is not liable to pay Rs. 3046.88.
Form T.P. 3 is a certificate for the transfer of unmanufactured goods on which excise duty has not been paid under Rules 31, 32 and 33.
In paragraph 8 of the counter-affidavit it has been stated:--
However, if the petitioner produce the proof of warehousing, the demand will be withdrawn against the said D.D.I, after due verification.
The petitioner has filed the copy of the T.P. 3 certificate along with the writ petition. It will now be appropriate for the excise authority concerned to look to the T.P. 3 whether the petitioner would still be held liable to pay the above amount.
In respect of other points, we find no merit.
Subject to the above, the writ petition is disposed of. Stay order is vacated.