1986 (3) TMI 80 - HC - Central Excise

Removal of goods under a Gate pass but without debiting the duty payable in the Personal Ledger Account

Summary

The High Court at Calcutta set aside the conviction and sentence of two accused, M/s. Calcutta Jute Manufacturing Co. Ltd. and its Manager, for alleged violations of Central Excise Rules. The court found no evidence to support the charges of manufacturing and storing jute goods without proper accounting. The court also determined that the removal of 20 bales of jute goods without debiting duty did not constitute a violation since the goods were found inside the factory premises. The plea of guilty by the accused was considered invalid as no offense was actually committed. The order of conviction and sentence was overturned.