{"id":6297,"date":"1990-10-25T00:00:00","date_gmt":"1990-10-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/smt-annapurna-devi-vs-union-of-india-uoi-and-ors-on-25-october-1990"},"modified":"2018-09-27T10:25:37","modified_gmt":"2018-09-27T04:55:37","slug":"smt-annapurna-devi-vs-union-of-india-uoi-and-ors-on-25-october-1990","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/smt-annapurna-devi-vs-union-of-india-uoi-and-ors-on-25-october-1990","title":{"rendered":"Smt. Annapurna Devi vs Union Of India (Uoi) And Ors. on 25 October, 1990"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Smt. Annapurna Devi vs Union Of India (Uoi) And Ors. on 25 October, 1990<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1991 (36) ECR 602 Allahabad<\/div>\n<div class=\"doc_bench\">Bench: B J Reddy, G Dube<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>1. The petitioner is an agriculturist. She grew tobacco during the year 1976-77. She says that her produce was 2300 kgs. of Garia tobacco and 600 kgs of stalk tobacco. She says that she sold Garia tobacco under proper authority and, therefore, according to Rule 19 she is not liable for the duty. So far as the stalk tobacco is concerned, she says that the house in which it was stored fell down rendering the tobacco totally useless. For that reason, she says, she is not liable for any duty. In spitn of the same the petitioner complains, a recovery certificate was sent by the Central Excise authorities to the Collector Mainpuri for recovering a sum of 7.860\/- from the petitioner vide recovery certificate no. 243 of 1986 dated 15.12.1986. Another sum of Rs. 1200\/- is sought to be recovered under another recovery certificate bearing no. 245 of 1986 dated 15.12.1986. The petitioner says further that after receiving the demand notice in pursuance of the said recovery certificate she deposited a sum of Rs. 1,960\/- with the Collection Amin. She further says that she also made a representation rtexure-4) before the District Officer Mainpuri, sending a copy thereof to the Superintendent Central Excise Farrukhabad, complaining of the said demands and asking for the details of the demands. The said representation is dated 6.9.1990. She complains that in spite of the said representation she has not so far been supplied the details or particulars of the demands. On the contrary she was informed, she says, that the relevant records are missing. Be that as it may, having regard to the facts of the case, the following order is passed:\n<\/p>\n<p>2. On condition that the petitioner deposits an amount of Rs. 1,0001- within one month from today and, also satisfies the Superintendent of Central Excise that he has deposited the sum of Rs. 1,9601- towards the impugned demands, the Collector Central Excise shall furnish the particular to details of the demands raised against the petitioner. It shall be open to the petitioner to apply for and obtain the copies of the appropriate orders according to Rules. Pending the furnishing of particulars by the Superintendent, Central Excise, as directed above, the collection of the balance amount shall be stayed.\n<\/p>\n<p>3. It is made clear that in case the sum of Rs. 1.000\/- is not deposited or if it is not established to the satisfaction of the Superintendent, C.E. that a sum of Rs. 1.960\/- has been deposited towards the impugned recovery notices, this order shall not operate and the proceedings can go on according to law.\n<\/p>\n<p>4. The writ petition is disposed of with above direction. No costs.\n<\/p>\n<p>5. Certified copy of this order may be given to learned Counsel for the petitioner on payment of usual charges by tomorrow.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Smt. Annapurna Devi vs Union Of India (Uoi) And Ors. on 25 October, 1990 Equivalent citations: 1991 (36) ECR 602 Allahabad Bench: B J Reddy, G Dube JUDGMENT 1. The petitioner is an agriculturist. She grew tobacco during the year 1976-77. She says that her produce was 2300 kgs. of Garia tobacco [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-6297","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Smt. 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